https://www.taxtmi.com/caselaws?id=467027 The expression "sufficient cause" for condonation of delay under Section 253(5) of the Income-tax Act is to be construed liberally to advance substantial justice. Delay should not be rejected merely because it is delayed unless the explanation shows mala fides, negligence, or dilatory conduct. On that approach, and in view of natural justice, the 102-day delay in filing the appeal before the first appellate authority was condoned, and the matter was restored for disposal on merits after hearing the assessee. en-us Mon, 25 Nov 2024 00:00:00 +0530 Mon, 02 Mar 2026 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467027 The expression "sufficient cause" for condonation of delay under Section 253(5) of the Income-tax Act is to be construed liberally to advance substantial justice. Delay should not be rejected merely because it is delayed unless the explanation shows mala fides, negligence, or dilatory conduct. On that approach, and in view of natural justice, the 102-day delay in filing the appeal before the first appellate authority was condoned, and the matter was restored for disposal on merits after hearing the assessee. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467027