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    <title>2014 (9) TMI 446 - Calcutta High Court</title>
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    <description>The High Court condoned the delay in appealing, finding grounds satisfactory. It held that the original order merged into the appellate order, making it unreviewable. Disagreeing with the Tribunal, the Court applied the doctrine of merger, directing consideration of delay condonation and the appeal on its merits. The Court set aside the challenged order, remanding the matter to the Tribunal for further review.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251420</link>
      <description>The High Court condoned the delay in appealing, finding grounds satisfactory. It held that the original order merged into the appellate order, making it unreviewable. Disagreeing with the Tribunal, the Court applied the doctrine of merger, directing consideration of delay condonation and the appeal on its merits. The Court set aside the challenged order, remanding the matter to the Tribunal for further review.</description>
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