https://www.taxtmi.com/caselaws?id=163210 The court allowed the revisions, setting aside the Tribunal and appellate authority's orders dismissing the appeals for delay. Emphasizing the importance of considering reasonable explanations for delays, the court remanded the matter to the first appellate authority to decide the appeals on their merits. The court found the illness of the sole working partner to be a reasonable cause for the delay, highlighting that delay should be condoned when unintentional and when no advantage is gained. en-us Thu, 17 May 2007 00:00:00 +0530 Tue, 25 Mar 2014 16:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163210 The court allowed the revisions, setting aside the Tribunal and appellate authority's orders dismissing the appeals for delay. Emphasizing the importance of considering reasonable explanations for delays, the court remanded the matter to the first appellate authority to decide the appeals on their merits. The court found the illness of the sole working partner to be a reasonable cause for the delay, highlighting that delay should be condoned when unintentional and when no advantage is gained. Case-Laws VAT and Sales Tax Thu, 17 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163210