https://www.taxtmi.com/caselaws?id=781423 A request to condone a 129-day delay in filing an appeal was rejected because the explanation was vague, unsupported by specific facts, and did not show when the assessee became aware of the order or why the appeal could not be filed in time. The tribunal held that a liberal construction of "sufficient cause" cannot replace a credible and specific explanation. As the delay was not condoned, the appeal was not entertained on merits and the addition relating to unexplained cash deposits remained unexamined. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781423 A request to condone a 129-day delay in filing an appeal was rejected because the explanation was vague, unsupported by specific facts, and did not show when the assessee became aware of the order or why the appeal could not be filed in time. The tribunal held that a liberal construction of "sufficient cause" cannot replace a credible and specific explanation. As the delay was not condoned, the appeal was not entertained on merits and the addition relating to unexplained cash deposits remained unexamined. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781423