The HC reversed the tribunal's refusal to condone a 204-day...

The HC reversed the tribunal's refusal to condone a 204-day delay in filing appeals under Section 46 of the Prohibition of Benami Property Transactions Act, 1988. The court emphasized that the appellate tribunal possesses absolute discretion to condone delays beyond 45 days without any prescribed outer limit, provided sufficient cause is shown. The tribunal's rigid approach was deemed unjust, particularly as the appellant was denied the opportunity to contest proceedings under Section 26 of the Act. The HC held that the merits of the appeal do not preclude condonation of delay, and each case must be assessed on its facts to determine sufficient cause. Consequently, the tribunal's dismissal of the appeals was set aside, and the 204-day delay was condoned, allowing the appeals to proceed for adjudication.