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    <title>Condonation of Delay</title>
    <link>https://www.taxtmi.com/forum/issue?id=119475</link>
    <description>The central issue concerns condonation of delay where the appellant awaited disposal of a rectification application by the Commissioner (Appeals) before filing an appeal to the tribunal. Delay attributable to awaiting disposal of an intra authority rectification request can constitute sufficient cause for condonation of delay if the appellant demonstrates reasonable grounds for the wait; reliance on recent case law supporting this principle is advised.</description>
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      <title>Condonation of Delay</title>
      <link>https://www.taxtmi.com/forum/issue?id=119475</link>
      <description>The central issue concerns condonation of delay where the appellant awaited disposal of a rectification application by the Commissioner (Appeals) before filing an appeal to the tribunal. Delay attributable to awaiting disposal of an intra authority rectification request can constitute sufficient cause for condonation of delay if the appellant demonstrates reasonable grounds for the wait; reliance on recent case law supporting this principle is advised.</description>
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