https://www.taxtmi.com/caselaws?id=466884 ITAT condoned a 21-day delay in filing the first appeal, applying the liberal 'sufficient cause' standard: a short, credible explanation by a non-resident appellant who discovered the order only on receipt of recovery notices was held not to show gross negligence or wanton delay, and thus delay was excused. Separately, because the CIT(A) had not adjudicated the substantive grounds due to dismissal for delay, the Tribunal remanded the matter for fresh adjudication on merits, directing the CIT(A) to afford adequate hearing and proceed expeditiously; appeals allowed for statistical purposes. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 24 Feb 2026 21:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466884 ITAT condoned a 21-day delay in filing the first appeal, applying the liberal 'sufficient cause' standard: a short, credible explanation by a non-resident appellant who discovered the order only on receipt of recovery notices was held not to show gross negligence or wanton delay, and thus delay was excused. Separately, because the CIT(A) had not adjudicated the substantive grounds due to dismissal for delay, the Tribunal remanded the matter for fresh adjudication on merits, directing the CIT(A) to afford adequate hearing and proceed expeditiously; appeals allowed for statistical purposes. Case-Laws Income Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466884