https://www.taxtmi.com/caselaws?id=221027 A pragmatic, justice-oriented approach governs condonation of delay, and a party showing sufficient cause should not be denied a merits hearing by a rigid insistence on explaining every day's delay. The petitioners' explanation that their director was unwell and had undergone a stress test was accepted as adequate, and the absence of further treatment in the report did not, by itself, discredit the explanation. The 58-day delay in filing the revision applications ought to have been condoned, so the orders refusing condonation were set aside and the revisions were directed to be registered for decision on merits. en-us Thu, 03 Jan 2013 00:00:00 +0530 Tue, 19 Feb 2013 07:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221027 A pragmatic, justice-oriented approach governs condonation of delay, and a party showing sufficient cause should not be denied a merits hearing by a rigid insistence on explaining every day's delay. The petitioners' explanation that their director was unwell and had undergone a stress test was accepted as adequate, and the absence of further treatment in the report did not, by itself, discredit the explanation. The 58-day delay in filing the revision applications ought to have been condoned, so the orders refusing condonation were set aside and the revisions were directed to be registered for decision on merits. Case-Laws Indian Laws Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221027