https://www.taxtmi.com/caselaws?id=799415 Liberal interpretation of sufficient cause favours condoning appeal delays caused by genuine personal hardship and inability to access electronic communications, rather than treating such delay as deliberate or negligent. Additional evidence on joint property ownership, timing of payments and investment sources may be admitted where it goes to the root of a source-of-investment issue. Rule 29 requires the Revenue to receive a fair opportunity to verify that material; the issue must then undergo fresh fact-based determination, with the prior appellate determination vacated where necessary. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799415 Liberal interpretation of sufficient cause favours condoning appeal delays caused by genuine personal hardship and inability to access electronic communications, rather than treating such delay as deliberate or negligent. Additional evidence on joint property ownership, timing of payments and investment sources may be admitted where it goes to the root of a source-of-investment issue. Rule 29 requires the Revenue to receive a fair opportunity to verify that material; the issue must then undergo fresh fact-based determination, with the prior appellate determination vacated where necessary. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799415