https://www.taxtmi.com/caselaws?id=798741 Sufficient cause supported by a tax professional's affidavit, including health-related inability to attend assessment and appellate proceedings, warrants condonation of delay so that substantial justice prevails over procedural default. Where an assessment is completed ex parte without an effective opportunity to explain bank deposits and furnish supporting evidence for claimed business receipts, the deposits require fresh examination. De novo adjudication should allow the taxpayer to substantiate the source and nature of the deposits before the Assessing Officer. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798741 Sufficient cause supported by a tax professional's affidavit, including health-related inability to attend assessment and appellate proceedings, warrants condonation of delay so that substantial justice prevails over procedural default. Where an assessment is completed ex parte without an effective opportunity to explain bank deposits and furnish supporting evidence for claimed business receipts, the deposits require fresh examination. De novo adjudication should allow the taxpayer to substantiate the source and nature of the deposits before the Assessing Officer. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798741