https://www.taxtmi.com/caselaws?id=756253 Bona fide pursuit of an alternate statutory remedy can constitute good and sufficient cause for condoning delay in filing an appeal against an intimation under section 143(1) of the Income-tax Act, 1961. The assessee supported its explanation with an affidavit showing that rectification proceedings under section 154 had been pursued before the appeal was filed. As the rectification request had not been finally and effectively concluded as assumed by the first appellate authority, the delay was treated as adequately explained and required to be condoned, with the appeal to be heard on merits. en-us Thu, 30 May 2024 00:00:00 +0530 Tue, 30 Jul 2024 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756253 Bona fide pursuit of an alternate statutory remedy can constitute good and sufficient cause for condoning delay in filing an appeal against an intimation under section 143(1) of the Income-tax Act, 1961. The assessee supported its explanation with an affidavit showing that rectification proceedings under section 154 had been pursued before the appeal was filed. As the rectification request had not been finally and effectively concluded as assumed by the first appellate authority, the delay was treated as adequately explained and required to be condoned, with the appeal to be heard on merits. Case-Laws Income Tax Thu, 30 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756253