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    <description>The Tribunal granted the waiver in the stay petition and disposed of both the stay petition and the appeal accordingly. It emphasized the need for sympathetic consideration of the circumstances leading to the delay in filing the appeal. The Tribunal set aside the Commissioner&#039;s order dismissing the appeal on the grounds of time limitation, remanding the matter for reconsideration and directing a fresh decision on the issue.</description>
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      <description>The Tribunal granted the waiver in the stay petition and disposed of both the stay petition and the appeal accordingly. It emphasized the need for sympathetic consideration of the circumstances leading to the delay in filing the appeal. The Tribunal set aside the Commissioner&#039;s order dismissing the appeal on the grounds of time limitation, remanding the matter for reconsideration and directing a fresh decision on the issue.</description>
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