Section 15(4) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(4)The Commissioner (Appeals) may admit an appeal after the expiration of the period referred to in sub-section (3)—(a)if he is satisfied that the appellant had sufficient cause for not presenting it within that period; and(b)the delay in preferring the appeal does not exceed a period of one year.
