https://www.taxtmi.com/highlights?id=98340 Inordinate delay in filing the first appeal was condoned because the controlling test was the acceptability of the explanation, not the length of delay alone. Applying a liberal construction of "sufficient cause", the Tribunal accepted that multiple pending criminal proceedings and the assessee's confinement in jail were circumstances beyond his control. Refusal to condone would have shut out adjudication on merits, so the dismissal of the appeal on limitation was not sustained. The matter was restored to the CIT(A) for disposal on merits after giving the assessee a reasonable opportunity. en-us Thu, 02 Apr 2026 08:50:44 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98340 Inordinate delay in filing the first appeal was condoned because the controlling test was the acceptability of the explanation, not the length of delay alone. Applying a liberal construction of "sufficient cause", the Tribunal accepted that multiple pending criminal proceedings and the assessee's confinement in jail were circumstances beyond his control. Refusal to condone would have shut out adjudication on merits, so the dismissal of the appeal on limitation was not sustained. The matter was restored to the CIT(A) for disposal on merits after giving the assessee a reasonable opportunity. Highlights Income Tax Thu, 02 Apr 2026 08:50:44 +0530 https://www.taxtmi.com/highlights?id=98340