https://www.taxtmi.com/caselaws?id=313995 A 540-day delay in filing an appeal was treated as sufficiently explained where the assessee showed bona fide reliance on tax practitioner advice and supported the explanation with affidavits. Applying a liberal and pragmatic approach to "sufficient cause", the Tribunal held that substantial justice should not be defeated by technical delay. The delay was therefore condoned, costs were imposed, and the appeal was restored to the first appellate authority for de novo adjudication on merits. en-us Fri, 20 Jul 2018 00:00:00 +0530 Sat, 11 May 2024 21:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313995 A 540-day delay in filing an appeal was treated as sufficiently explained where the assessee showed bona fide reliance on tax practitioner advice and supported the explanation with affidavits. Applying a liberal and pragmatic approach to "sufficient cause", the Tribunal held that substantial justice should not be defeated by technical delay. The delay was therefore condoned, costs were imposed, and the appeal was restored to the first appellate authority for de novo adjudication on merits. Case-Laws Income Tax Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313995