https://www.taxtmi.com/caselaws?id=277226 An ex parte order admitting an appeal after condoning delay did not finally preclude the appellate court from reconsidering limitation at the hearing, because the absent respondent's accrued finality rights could be reopened on fairness grounds and in line with court practice. The court therefore held that the objection to jurisdiction failed and that it could examine whether sufficient cause existed. On the evidence, the appellant did not discharge the burden of proving a distinct and satisfactory explanation for the delay, so the delay was not excused. The dismissal of the appeal with costs therefore stood. en-us Sat, 03 Nov 1917 00:00:00 +0530 Thu, 29 Nov 2018 13:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277226 An ex parte order admitting an appeal after condoning delay did not finally preclude the appellate court from reconsidering limitation at the hearing, because the absent respondent's accrued finality rights could be reopened on fairness grounds and in line with court practice. The court therefore held that the objection to jurisdiction failed and that it could examine whether sufficient cause existed. On the evidence, the appellant did not discharge the burden of proving a distinct and satisfactory explanation for the delay, so the delay was not excused. The dismissal of the appeal with costs therefore stood. Case-Laws Income Tax Sat, 03 Nov 1917 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277226