https://www.taxtmi.com/caselaws?id=78808 The High Court condoned the delay in filing an appeal by a proprietorship firm due to the illness of the manager, who was the husband of the proprietor. Emphasizing the need for a liberal approach in such cases, the Court set aside the Tribunal's order dismissing the appeal and directed it to decide on the merits. The Court recognized the challenges faced by small businesses and proprietorship firms, especially when managed by a single individual, and stressed the importance of considering practical difficulties in legal proceedings. en-us Thu, 24 Dec 2009 00:00:00 +0530 Sat, 18 Dec 2010 15:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78808 The High Court condoned the delay in filing an appeal by a proprietorship firm due to the illness of the manager, who was the husband of the proprietor. Emphasizing the need for a liberal approach in such cases, the Court set aside the Tribunal's order dismissing the appeal and directed it to decide on the merits. The Court recognized the challenges faced by small businesses and proprietorship firms, especially when managed by a single individual, and stressed the importance of considering practical difficulties in legal proceedings. Case-Laws Customs Thu, 24 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78808