https://www.taxtmi.com/caselaws?id=467330 The note addresses condonation of delay in filing an income tax first appeal, applying the Limitation Act's 'sufficient cause' standard and the judicially endorsed liberal construction to advance substantial justice. It summarises that the delay arose from bona fide pursuit of alternate statutory remedies (rectification and revision) after detection of an inadvertent double addition in returns; the explanation was held not to reflect negligence. On those legal grounds the Tribunal accepted the explanation as sufficient cause, condoned the delay and directed restoration of the appeal 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 The note addresses condonation of delay in filing an income tax first appeal, applying the Limitation Act's 'sufficient cause' standard and the judicially endorsed liberal construction to advance substantial justice. It summarises that the delay arose from bona fide pursuit of alternate statutory remedies (rectification and revision) after detection of an inadvertent double addition in returns; the explanation was held not to reflect negligence. On those legal grounds the Tribunal accepted the explanation as sufficient cause, condoned the delay and directed restoration of the appeal 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