https://www.taxtmi.com/caselaws?id=95002 Delay in filing the appeals before the Tribunal was condoned because the applicants' failure arose from their advocate's mistake in presenting the matter before the wrong forum, not from any deliberate default by the applicants. The Tribunal accepted that the applicants were illiterate, lived far from Patna, and had relied entirely on counsel, so the erroneous filing before the Commissioner (Appeals) explained the period of delay. Refusing condonation in these circumstances would have caused denial of justice. The miscellaneous applications were accordingly allowed and the delay of about five months was condoned. en-us Mon, 23 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95002 Delay in filing the appeals before the Tribunal was condoned because the applicants' failure arose from their advocate's mistake in presenting the matter before the wrong forum, not from any deliberate default by the applicants. The Tribunal accepted that the applicants were illiterate, lived far from Patna, and had relied entirely on counsel, so the erroneous filing before the Commissioner (Appeals) explained the period of delay. Refusing condonation in these circumstances would have caused denial of justice. The miscellaneous applications were accordingly allowed and the delay of about five months was condoned. Case-Laws Customs Mon, 23 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95002