Filing deadline extension allows acts due on closed office days to be performed on the next working day. Where an act required by a prescribed last day cannot be done because the Tribunal office is closed on that day, the rule permits the act to be done on the next working day when the office reopens, providing a procedural accommodation for time-bound acts without altering substantive requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Filing deadline extension allows acts due on closed office days to be performed on the next working day.
Where an act required by a prescribed last day cannot be done because the Tribunal office is closed on that day, the rule permits the act to be done on the next working day when the office reopens, providing a procedural accommodation for time-bound acts without altering substantive requirements.
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