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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 the three-day delay in filing the appeal before the appellate authority deserved condonation. (ii) Whether the order dismissing the appeal solely on limitation was liable to be quashed and the matter remitted for decision on merits.
Issue (i): Whether the three-day delay in filing the appeal before the appellate authority deserved condonation.
Analysis: The delay was marginal. The explanation offered was that the period was computed from the date of upload of the earlier order, and the Court accepted the explanation for the short delay.
Conclusion: The delay of three days was condoned.
Issue (ii): Whether the order dismissing the appeal solely on limitation was liable to be quashed and the matter remitted for decision on merits.
Analysis: Once the delay was condoned, the dismissal of the appeal only on the ground of late filing could not stand. The appellate authority was required to hear the appeal on merits, after granting personal hearing, and to pass a reasoned order in accordance with law.
Conclusion: The impugned order was quashed and set aside, and the appeal was remitted for fresh consideration on merits.
Final Conclusion: The writ petition succeeded to the extent of condoning the delay and securing a fresh hearing of the appeal before the appellate authority, without any adjudication on the merits of the dispute.
Ratio Decidendi: A short delay in filing an appeal may be condoned where a reasonable explanation is accepted, and an appellate order dismissing the appeal solely as time-barred cannot survive once the delay is condoned; the appeal must then be decided on merits after due hearing.