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    <description>The High Court set aside the Tribunal&#039;s order, condoned the delay, and directed both Tax Appeals to be heard on merits. The petitioners were ordered to pay a cost of &amp;amp;8377; 5,000 each. The Court emphasized the importance of providing sufficient explanation for delays in legal proceedings and actively participating in the case to avoid adverse outcomes.</description>
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      <description>The High Court set aside the Tribunal&#039;s order, condoned the delay, and directed both Tax Appeals to be heard on merits. The petitioners were ordered to pay a cost of &amp;amp;8377; 5,000 each. The Court emphasized the importance of providing sufficient explanation for delays in legal proceedings and actively participating in the case to avoid adverse outcomes.</description>
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