https://www.taxtmi.com/caselaws?id=58177 Delay in filing an appeal before the first appellate authority was treated as supported by reasonable cause where the assessee's accountant was away on outdoor duty and the appeal was filed shortly after his return. On those facts, the delay was not regarded as unexplained or lacking bona fides, so dismissal of the appeal as time-barred was unjustified. The delay was condoned and the matter was remanded for fresh disposal on merits after giving the assessee an opportunity of hearing. en-us Wed, 04 Mar 1987 00:00:00 +0530 Fri, 17 Dec 2010 17:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58177 Delay in filing an appeal before the first appellate authority was treated as supported by reasonable cause where the assessee's accountant was away on outdoor duty and the appeal was filed shortly after his return. On those facts, the delay was not regarded as unexplained or lacking bona fides, so dismissal of the appeal as time-barred was unjustified. The delay was condoned and the matter was remanded for fresh disposal on merits after giving the assessee an opportunity of hearing. Case-Laws Income Tax Wed, 04 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58177