TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Condonation of appeal delay and availability of constitutional writ relief to cure time-bar, relief granted.</h1> Appellate authority lacks power to condone delay beyond the statutory 90-day limitation; on that technical basis dismissal for an 88-day delay was ... Appellate Authority dismissed the appeal on the ground of 88 days delay - Appellate Authority has no power to condone the delay beyond statutory period of limitation i.e. 90 days HELD THAT:- It is correct that Appellate Authority has no power to condone the delay beyond statutory period of limitation i.e. 90 days, therefore, technically the order is correct but the High Court has power under Article 226 of the Constitution of India to condone the delay, if it is explained in the memo of appeal. The reasons mentioned in the application are reproduced below: The applicant could not file appeal within the specified period as his mother was admitted to the hospital for treatment of breast cancer at Nagpur. The petitioner has deposited 7.5% for filing of an appeal, therefore, there was a bonafide on the part of the petitioner in not filing the appeal within time. Keeping in view the reasons that stay is in operation in favour of the petitioner since 06.02.2017, therefore, the order dated 25.06.2015 is set aside. Issues: Whether the High Court under Article 226 of the Constitution of India can condone delay in filing an appeal and set aside the Appellate Authority's order dismissing the appeal for delay and remit the matter for decision on merits.Analysis: The Appellate Authority dismissed the appeal for delay (88 days) and lacked power to condone delay beyond the statutory limitation. Article 226 provides the High Court jurisdiction to condone delay where sufficient explanation is presented in the memo of appeal. The petitioner supplied an explanation (medical emergency of petitioners mother) and deposited 7.5% for filing the appeal, indicating bonafide conduct. A stay in favour of the petitioner was in operation since 06.02.2017.Conclusion: The High Court condoned the delay, set aside the order dated 25.06.2015, and remitted the matter to the Appellate Authority to decide the appeal on merits.
TaxTMI 
TaxTMI 
