https://www.taxtmi.com/caselaws?id=793866 Delay in filing an appeal may be condoned where sufficient cause is shown, and the court should apply a liberal, pragmatic approach that favours substantial justice over technical rejection. On the facts stated, the appellant attributed the delay to a disinvestment and merger process, and the explanation was accepted as not involving negligence, mala fides, or deliberate inaction. The 324-day delay was therefore condoned, and the appeal was directed to be heard by the Tribunal on merits. en-us Thu, 11 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793866 Delay in filing an appeal may be condoned where sufficient cause is shown, and the court should apply a liberal, pragmatic approach that favours substantial justice over technical rejection. On the facts stated, the appellant attributed the delay to a disinvestment and merger process, and the explanation was accepted as not involving negligence, mala fides, or deliberate inaction. The 324-day delay was therefore condoned, and the appeal was directed to be heard by the Tribunal on merits. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793866