Tribunal held that ,delay of 2819 days in filing the appeal caused by the fault of CA/ Counsel has to be condoned. The expression “sufficient cause” should be interpreted to advance substantial justice- If there is “sufficient cause”, the period of delay cannot be regarded as excessive or inordinate . Accordingly the delay was condoned. (ITA No. 288/Coch/2017, dt. 25.06.2018) (AY. 2006-07)
Midas Polymer Compounds v. ACIT (Cochin)(Trib.), www.itatonline.org
S. 253 : Appellate Tribunal -Delay of 2819 days in filing the appeal caused by the fault of CA/Counsel has to be condoned-the expression “sufficient cause” should be interpreted to advance substantial justice- If there is “sufficient cause”, the period of delay cannot be regarded as excessive or inordinate–Delay was condoned. [S. 254(1)]