https://www.taxtmi.com/caselaws?id=176421 Condonation of delay should be approached liberally where the explanation is broadly acceptable and there is no gross negligence, deliberate inaction, or lack of bona fides. The Court held that an inadvertent error in the date stated in the condonation application was not enough to justify denial of a hearing on merits, especially when the explanation for delay was otherwise substantially accepted. The delay in filing the special appeal was therefore condoned, the impugned order was set aside, and the matter was remitted to the High Court for disposal on merits. en-us Mon, 16 Sep 2013 00:00:00 +0530 Fri, 25 Dec 2015 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176421 Condonation of delay should be approached liberally where the explanation is broadly acceptable and there is no gross negligence, deliberate inaction, or lack of bona fides. The Court held that an inadvertent error in the date stated in the condonation application was not enough to justify denial of a hearing on merits, especially when the explanation for delay was otherwise substantially accepted. The delay in filing the special appeal was therefore condoned, the impugned order was set aside, and the matter was remitted to the High Court for disposal on merits. Case-Laws Indian Laws Mon, 16 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176421