https://www.taxtmi.com/caselaws?id=795130 Credible medical material establishing that a taxpayer could not timely pursue appellate remedies or effectively participate before lower authorities may constitute sufficient cause for condoning delay. The notes state that serious health conditions impaired mobility and capacity to act, making the delay neither intentional nor deliberate. They further state that where assessment and first appellate proceedings occurred without effective participation, fairness requires a fresh opportunity to explain cash deposits treated as unexplained money. The stated consequence is restoration of the deposit-addition issue to the Assessing Officer for fresh adjudication after a reasonable hearing opportunity. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795130 Credible medical material establishing that a taxpayer could not timely pursue appellate remedies or effectively participate before lower authorities may constitute sufficient cause for condoning delay. The notes state that serious health conditions impaired mobility and capacity to act, making the delay neither intentional nor deliberate. They further state that where assessment and first appellate proceedings occurred without effective participation, fairness requires a fresh opportunity to explain cash deposits treated as unexplained money. The stated consequence is restoration of the deposit-addition issue to the Assessing Officer for fresh adjudication after a reasonable hearing opportunity. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795130