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2014 (12) TMI 142 - BOMBAY HIGH COURTRefusal on condination of delay of 550 days in filing appeal Penalty order served upon assessee - Held that:- The Tribunal has referred to the contents of the affidavit of the assessee assessee is a senior citizen and aged 87 years - the matter is technical and involving legal issues and the assessee himself not being aware of the intricacies and niceties of law, acted upon legal advice - his conduct is not termed as malafide nor it is termed as negligence and callousness - the Tribunal was not justified in proceeding on these lines - The Tribunal was aware that the provisions of section 5 of the Limitation Act, 1963 and the term "sufficient cause" have to be liberally construed - that provision is elastic and to assist especially such litigants whose conduct is not vitiated by lack of care or utter negligence or malafides - assessee have paid the tax, therefore, shows that throughout he was acted on legal advice thus, he should get opportunity to substantiate his case on merits the order of the Tribunal is set aside and delay condoned in filing the appeal u/s 254 and the matter is restored back to the Tribunal Decided in favour of assessee.
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