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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 inordinate delay in filing the revision petitions deserved condonation. (ii) Whether the appellate court's one-line dismissal of the criminal appeals, without appointing amicus curiae or examining the merits, was sustainable, and whether the appeals were liable to be revived for fresh hearing.
Issue (i): Whether the inordinate delay in filing the revision petitions deserved condonation.
Analysis: The revision petitions were filed after an unexplained delay of more than 2100 days. The accused had not appeared either at the time of sentence or before the appellate court, had not disclosed their whereabouts for years, and had remained outside the process of law after conviction. The explanation offered for the delay was found wholly insufficient, and discretionary relief was held to be unavailable to litigants who had shown disregard for the judicial process.
Conclusion: The delay was not condoned.
Issue (ii): Whether the appellate court's one-line dismissal of the criminal appeals, without appointing amicus curiae or examining the merits, was sustainable, and whether the appeals were liable to be revived for fresh hearing.
Analysis: A criminal appeal cannot be dismissed for non-prosecution simpliciter and must be decided on merits after scrutiny of the record. Where the accused does not appear, the Court ought to appoint amicus curiae before proceeding with the hearing. The appellate court, despite noting the grounds of appeal, dismissed the matter without any real discussion, without testing the trial court's reasoning against the record, and without securing assistance through amicus curiae. That approach was held to be vague, unspecific, and contrary to the governing principles of criminal appellate adjudication.
Conclusion: The appellate orders were set aside and the appeals were revived for fresh hearing on merits.
Final Conclusion: The revision petitions resulted in revival of the criminal appeals and a direction for de novo appellate consideration, while the request for condonation of the extraordinary delay was rejected. Ancillary directions for deposit and costs were also imposed, and the matter was disposed of accordingly.
Ratio Decidendi: A criminal appeal cannot be terminated for want of appearance without a merits-based scrutiny of the record, and where the accused is absent, the appellate court should appoint amicus curiae before deciding the appeal.