https://www.taxtmi.com/caselaws?id=757123 Delay of 480 days in filing an appeal was condoned because the applicant had first pursued a revision within limitation under a bona fide belief that it was the proper remedy. After maintainability objection was raised, the department re-examined the matter, obtained records and legal advice, prepared the appeal, and filed it promptly after approval. The Court applied the settled pragmatic construction of "sufficient cause" and treated bona fide prosecution before a wrong forum, together with due diligence and absence of negligence, as adequate explanation for the delay. The appeal was therefore permitted to proceed on merits. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 14 Aug 2024 10:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757123 Delay of 480 days in filing an appeal was condoned because the applicant had first pursued a revision within limitation under a bona fide belief that it was the proper remedy. After maintainability objection was raised, the department re-examined the matter, obtained records and legal advice, prepared the appeal, and filed it promptly after approval. The Court applied the settled pragmatic construction of "sufficient cause" and treated bona fide prosecution before a wrong forum, together with due diligence and absence of negligence, as adequate explanation for the delay. The appeal was therefore permitted to proceed on merits. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757123