When there exists sufficient and reasonable cause for condoning the delay in filing the appeal and as held by the Hon’ble Supreme Court, where substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserved to be preferred. Followed, Concord of India Insurance Co Ltd v. Nirmala Devi (Smt) AIR 1979 SC 1666, Collector Land Acquisition v. M. Kataji & Ors (1987) 167 ITR 471 (SC) N.Balakrishna v. M. Krishnamurthy (1998) 7 SCC 123. (AY. 2011-12)
Kishan Lal v. ITO (2020) 207 TTJ 1089 / (2021) 198 DTR 117 (Jaipur)(Trib.)
S. 253 : Appellate Tribunal-Delay of 486 days-Sufficient and reasonable cause for condoning delay-Cause of substantial justice deserved to be preferred-Delay of in filing appeal condoned-Appeal allowed for adjudication. [S. 253(5)]