Review application and condonation of delay: appeal restored following precedent order allowing review and delay condonation

A review application seeking condonation of delay was allowed on the same grounds and reasoning as a prior tribunal order; the tribunal applied its earlier elaborate decision to permit both the review and the condonation. As a result, the appeal was restored to its original number for further proceedings. The operative effect is that the prior precedent governs the present matter, disposing of the delay objection and enabling the appeal to proceed on merit.

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Issues: Whether the Review Application and the application for condonation of delay should be allowed and the appeal restored to its original number for further proceedings.

Analysis: The Tribunal applied its prior detailed decision in a similar review and condonation matter dated 10.07.2025, which addressed the substantive arguments relevant to both the review application and the condonation of delay. On that basis, the Tribunal concluded that the present applications fall within the scope of the earlier order and warrant the same relief. The Tribunal ordered restoration of the appeal to its original number and directed listing before a regular bench for further proceedings.

Conclusion: The Review Application and the application for condonation of delay are allowed; the appeal is restored to its original number for further proceedings.

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