Limitation bar on appeal refusal set aside, with the matter remitted for consideration on merits after the delay objection.

An appellate authority's refusal to entertain an appeal solely because it treated the delay as beyond its power to condone was set aside, with the limitation objection being the only issue preserved. The court noted that the matter was covered by an earlier coordinate bench decision and, on that basis, the impugned order was quashed. The appeal was remitted for consideration on merits, rather than being rejected on limitation alone.

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Issues: Whether the appellate authority was justified in dismissing the appeal as barred by limitation on the ground that it had no jurisdiction to condone a delay beyond 120 days.

Analysis: The petition challenged the appellate order refusing to entertain the appeal solely on the basis of delay. The order was stated to be covered by an earlier coordinate bench decision, and the limitation objection was the only issue kept alive for the appeal. In view of that position, the impugned order was set aside and the matter was sent back for consideration of the appeal on merits.

Conclusion: The limitation-based refusal to entertain the appeal was set aside, and the appeal was directed to be considered on merits.

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