alleryStart learning →The Tribunal can admit a late appeal on what ground?
APayment of double the tax
BConsent of the Assessing Officer
CSufficient cause for the delay
DPrior approval of the Board
Answer & Solution
Correct answer: C. Sufficient cause for the delay
Section 253(5) allows late admission only if the Tribunal is satisfied there was sufficient cause for not presenting the appeal in time.
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