https://www.taxtmi.com/caselaws?id=327906 Delay of 120 days in filing a statutory appeal was examined under the requirement of sufficient cause for condonation under Section 5 of the Limitation Act, 1963. The explanation that the matter had been entrusted to counsel who suffered a serious liver ailment, underwent hospitalization for a liver transplant, and later died was accepted as plausible. Applying a liberal approach to short delay and the facts of the case, the Court found the delay to be due to circumstances beyond the appellant's control and held that condonation was warranted, with the appeal to be heard on merits. The refusal to condone delay was set aside. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 18 Jan 2017 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327906 Delay of 120 days in filing a statutory appeal was examined under the requirement of sufficient cause for condonation under Section 5 of the Limitation Act, 1963. The explanation that the matter had been entrusted to counsel who suffered a serious liver ailment, underwent hospitalization for a liver transplant, and later died was accepted as plausible. Applying a liberal approach to short delay and the facts of the case, the Court found the delay to be due to circumstances beyond the appellant's control and held that condonation was warranted, with the appeal to be heard on merits. The refusal to condone delay was set aside. Case-Laws VAT and Sales Tax Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327906