https://www.taxtmi.com/caselaws?id=43183 Applications for condonation of delay must be assessed on a liberal, pragmatic view of sufficient cause, especially where the explanation is supported by medical evidence. The Court reiterated that substantial justice should prevail over technical objections, that a litigant does not ordinarily benefit from delay, and that late filing does not by itself create any presumption of deliberate delay or mala fides. On that basis, the refusal to condone the delay was set aside and the appeal was directed to be treated as within time and decided on merits. en-us Mon, 25 Mar 1991 00:00:00 +0530 Wed, 16 Jun 2010 16:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43183 Applications for condonation of delay must be assessed on a liberal, pragmatic view of sufficient cause, especially where the explanation is supported by medical evidence. The Court reiterated that substantial justice should prevail over technical objections, that a litigant does not ordinarily benefit from delay, and that late filing does not by itself create any presumption of deliberate delay or mala fides. On that basis, the refusal to condone the delay was set aside and the appeal was directed to be treated as within time and decided on merits. Case-Laws Customs Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43183