https://www.taxtmi.com/caselaws?id=798969 Sufficient cause for delayed filing requires an evidence-based assessment of the assessee's bona fides, conduct, alleged professional default, timing of discovery and promptness of subsequent action. Valid electronic service under Rule 127 starts limitation but does not itself resolve whether sufficient cause existed. Reliance on a professional adviser cannot be accepted automatically or rejected merely because a company ordinarily bears its adviser's default. Each condonation application requires independent reconsideration after an effective hearing, allowing supporting affidavits, correspondence and other material. The merits of the assessment, addition and penalty proceedings remain open. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798969 Sufficient cause for delayed filing requires an evidence-based assessment of the assessee's bona fides, conduct, alleged professional default, timing of discovery and promptness of subsequent action. Valid electronic service under Rule 127 starts limitation but does not itself resolve whether sufficient cause existed. Reliance on a professional adviser cannot be accepted automatically or rejected merely because a company ordinarily bears its adviser's default. Each condonation application requires independent reconsideration after an effective hearing, allowing supporting affidavits, correspondence and other material. The merits of the assessment, addition and penalty proceedings remain open. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798969