https://www.taxtmi.com/caselaws?id=467330 Condonation of delay may be granted where an assessee bona fide pursued alternate statutory remedies and the delay was not caused by negligence or inaction. In relation to pension arrears that were inadvertently added twice in the returns, rectification and revision remedies were pursued before the first appeal was filed. Applying the liberal construction of "sufficient cause" under the Limitation Act to advance substantial justice, the delay was treated as adequately explained. The time-bar dismissal was set aside, and the first appeal was restored for de novo adjudication on merits. en-us Mon, 03 Feb 2025 00:00:00 +0530 Sat, 14 Mar 2026 18:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467330 Condonation of delay may be granted where an assessee bona fide pursued alternate statutory remedies and the delay was not caused by negligence or inaction. In relation to pension arrears that were inadvertently added twice in the returns, rectification and revision remedies were pursued before the first appeal was filed. Applying the liberal construction of "sufficient cause" under the Limitation Act to advance substantial justice, the delay was treated as adequately explained. The time-bar dismissal was set aside, and the first appeal was restored for de novo adjudication on merits. Case-Laws Income Tax Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467330