https://www.taxtmi.com/caselaws?id=80817 The Tribunal granted condonation of a 27-day delay in filing an appeal due to the petitioner's explanation of being affected by chicken-pox. Despite disagreement among members, the majority supported condonation based on the lack of medical evidence, traditional treatment norms, and the applicant's timely filing post-recovery. The decision was influenced by the absence of a counter-affidavit from the Department and reference to medical literature stating minimal treatment for chicken-pox. The appeal was directed for disposal on its merits following the condonation approval. en-us Mon, 30 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 15:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80817 The Tribunal granted condonation of a 27-day delay in filing an appeal due to the petitioner's explanation of being affected by chicken-pox. Despite disagreement among members, the majority supported condonation based on the lack of medical evidence, traditional treatment norms, and the applicant's timely filing post-recovery. The decision was influenced by the absence of a counter-affidavit from the Department and reference to medical literature stating minimal treatment for chicken-pox. The appeal was directed for disposal on its merits following the condonation approval. Case-Laws Customs Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80817