Communication of an Appellate Tribunal order requires supply of a copy to both parties under the statutory scheme and Tribunal Rules, without requiring an application for a certified copy. Limitation for an appeal therefore begins when the aggrieved party receives the complete reasoned order, not when it gains knowledge of pronouncement. Sufficient cause for condonation must explain the full period of delay; a stage-wise explanation, absence of deliberate or mala fide conduct, and lack of irreversible prejudice support a liberal, justice-oriented approach. Prejudice is more relevant for inordinate delay than for delay of only a few days. The delay was condoned and the appeal was to proceed to admission after removal of office objections.
Communication of an Appellate Tribunal order requires supply of a copy to both parties under the statutory scheme and Tribunal Rules, without requiring an application for a certified copy. Limitation for an appeal therefore begins when the aggrieved party receives the complete reasoned order, not when it gains knowledge of pronouncement. Sufficient cause for condonation must explain the full period of delay; a stage-wise explanation, absence of deliberate or mala fide conduct, and lack of irreversible prejudice support a liberal, justice-oriented approach. Prejudice is more relevant for inordinate delay than for delay of only a few days. The delay was condoned and the appeal was to proceed to admission after removal of office objections.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
