https://www.taxtmi.com/caselaws?id=770064 ITAT Mumbai condoned a 427-day delay in filing the appeal, accepting that the notices and ex parte appellate order were not forwarded to the authorised representative and finding the explanation bona fide, with no indication of mala fides or deliberate advantage. The Tribunal applied a liberal construction of sufficient cause in favour of substantial justice. On the depreciation claim relating to goodwill arising from amalgamation, the matter was remitted for fresh adjudication because the first appellate authority had not examined the issue on merits and factual as well as legal verification was required under the governing law. The substantive controversy was left open for reconsideration. en-us Tue, 22 Apr 2025 00:00:00 +0530 Tue, 06 May 2025 09:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770064 ITAT Mumbai condoned a 427-day delay in filing the appeal, accepting that the notices and ex parte appellate order were not forwarded to the authorised representative and finding the explanation bona fide, with no indication of mala fides or deliberate advantage. The Tribunal applied a liberal construction of sufficient cause in favour of substantial justice. On the depreciation claim relating to goodwill arising from amalgamation, the matter was remitted for fresh adjudication because the first appellate authority had not examined the issue on merits and factual as well as legal verification was required under the governing law. The substantive controversy was left open for reconsideration. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770064