https://www.taxtmi.com/caselaws?id=156224 Where a statute permits admission of a delayed appeal on sufficient cause, the appellate authority must examine the delay explanation judicially and not reject the appeal mechanically. Here, the record included material supporting the delay, including a medical certificate, but the authority dismissed the appeal as time-barred without proper application of mind, and the revisional court noted that this aspect had been overlooked. The court set aside the dismissal and remitted the matter for fresh consideration of the delay explanation and disposal of the appeal according to law. en-us Mon, 22 Oct 1990 00:00:00 +0530 Mon, 16 Sep 2013 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156224 Where a statute permits admission of a delayed appeal on sufficient cause, the appellate authority must examine the delay explanation judicially and not reject the appeal mechanically. Here, the record included material supporting the delay, including a medical certificate, but the authority dismissed the appeal as time-barred without proper application of mind, and the revisional court noted that this aspect had been overlooked. The court set aside the dismissal and remitted the matter for fresh consideration of the delay explanation and disposal of the appeal according to law. Case-Laws VAT and Sales Tax Mon, 22 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156224