Substantial question of law absent as earlier coordinate bench rulings covered the issue; delay in appeal was condoned.

Delay in filing and re-filing the revenue appeal was condoned because the matter was taken up for hearing on merits. On merits, the proposed question was treated as covered by earlier coordinate bench decisions, and no distinct substantial question of law survived for consideration. The delay applications were therefore allowed, but the appeal was not pursued further and was closed for want of any substantial question of law.

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Issues: Whether any substantial question of law arose in the revenue's appeal for the relevant assessment year, and whether the delay in filing and re-filing the appeal required condonation.

Analysis: The delay in filing and re-filing the appeal was condoned as the appeal was taken up for hearing on merits. On merits, the proposed question of law was treated as covered by earlier coordinate bench decisions, and no distinct substantial question of law was found to survive for consideration.

Conclusion: The delay applications were allowed, but the appeal did not merit further consideration and was closed for want of any substantial question of law.

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