Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the 4-day delay in filing the appeal before the Commissioner should be condoned and the appeal restored for decision on merits.
Analysis: The delay was explained on the basis that counsel had suffered angina pain. The explanation was treated as deserving due weight, and it was held that a quasi-judicial authority should ordinarily accept such a statement on its face. In the circumstances, especially considering the shortness of the delay, strict insistence on supporting medical evidence was found unwarranted.
Conclusion: The delay was condoned, the dismissal on limitation was set aside, and the Commissioner was directed to hear the main appeal on merits.
Ratio Decidendi: A short delay may be condoned on a plausible explanation supported by counsel's statement, and a rigid insistence on documentary proof is unwarranted where the explanation appears credible.