https://www.taxtmi.com/caselaws?id=470834 Delay in filing an appeal requires sufficient cause supported by credible evidence explaining the period of default. Medical material did not establish an accident or continuing incapacity after November 2024, and it showed no significant abnormality. The assessee also continued operating a contracting business during the relevant period. No sufficient cause for the delayed filing was established; consequently, the delay was not condoned. en-us Tue, 13 Jan 2026 00:00:00 +0530 Mon, 10 Aug 2026 21:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470834 Delay in filing an appeal requires sufficient cause supported by credible evidence explaining the period of default. Medical material did not establish an accident or continuing incapacity after November 2024, and it showed no significant abnormality. The assessee also continued operating a contracting business during the relevant period. No sufficient cause for the delayed filing was established; consequently, the delay was not condoned. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470834