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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: (i) Whether an ex parte order admitting an appeal after excusing delay precluded the appellate court from reconsidering the question of limitation at the hearing. (ii) Whether sufficient cause was shown to excuse the delay in presenting the appeal under the limitation law.
Issue (i): Whether an ex parte order admitting an appeal after excusing delay precluded the appellate court from reconsidering the question of limitation at the hearing.
Analysis: An order admitting the appeal was made without notice to the respondent and affected a valuable right arising from finality of the decree. In those circumstances, fairness required that the order be treated as open to reconsideration at the instance of the party prejudiced by it. The practice followed by the courts also supported reopening the question of limitation when the appeal came on for hearing. The appellate court therefore had jurisdiction to examine the sufficiency of the cause shown even at that stage.
Conclusion: The objection to jurisdiction failed.
Issue (ii): Whether sufficient cause was shown to excuse the delay in presenting the appeal under the limitation law.
Analysis: A litigant seeking indulgence for delay bears the burden of proving distinct and sufficient cause. On a careful appraisal of the affidavits and evidence, the court below disbelieved the explanation offered and held that the delay had not been satisfactorily accounted for. No error was shown in that appreciation of the evidence.
Conclusion: Sufficient cause was not established and the delay was not excused.
Final Conclusion: The appeal could not be sustained, as the limitation objection was open to reconsideration and the appellant failed to justify the delay; the dismissal of the appeal with costs stood.
Ratio Decidendi: An ex parte order admitting an appeal on the basis of excused delay does not finally conclude the limitation question against the absent respondent, and delay can be excused only on distinct proof of sufficient cause.