https://www.taxtmi.com/caselaws?id=755730 A liberal construction of "sufficient cause" was applied for condonation of inordinate delay, because the assessee cited banking distress, seizure of assets, and lapse by its representative, with no wilful negligence or mala fides. The delay was condoned. The first appellate authority's dismissal without proper consideration of the affidavit and supporting material was treated as a denial of fair opportunity and a breach of natural justice, so the matter was restored for fresh adjudication after adequate hearing. The substantive issues were left open. en-us Mon, 24 Jun 2024 00:00:00 +0530 Mon, 29 Sep 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755730 A liberal construction of "sufficient cause" was applied for condonation of inordinate delay, because the assessee cited banking distress, seizure of assets, and lapse by its representative, with no wilful negligence or mala fides. The delay was condoned. The first appellate authority's dismissal without proper consideration of the affidavit and supporting material was treated as a denial of fair opportunity and a breach of natural justice, so the matter was restored for fresh adjudication after adequate hearing. The substantive issues were left open. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755730