Court allows appeal despite 212-day delay, directs resubmission within two weeks.

The Court granted condonation of a 212-day delay in filing an appeal against a revised assessment order, allowing the Appellate Authority to consider the appeal on its merits. The petitioner was directed to resubmit the appeal if necessary within two weeks and to pay costs to the respondents' counsel. The writ petition was allowed, and a related application was closed as no further order was necessary.

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Issues involved: Condonation of delay in filing an appeal against a revised assessment order.

Summary:
The petitioner challenged an order of the Tamil Nadu Taxation Special Tribunal dismissing their appeal as time-barred. The petitioner sought condonation of the 212-day delay in filing the appeal, citing reasons such as being out of station when the order was served and subsequent health issues. The Court noted that the Appellate Authority's power to condone delay is limited to 30 days, but this limitation does not apply to the Court under Article 226 of the Constitution of India. Considering the circumstances, the Court granted condonation of delay and directed the Appellate Assistant Commissioner to consider the appeal on its merits. The petitioner was given two weeks to resubmit the appeal if necessary and was ordered to pay costs to the respondents' counsel. The writ petition was allowed, and a related application was closed as no further order was required.

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