https://www.taxtmi.com/caselaws?id=282722 A liberal approach was adopted to delay in filing the first appeal, with the court accepting the assessee's explanation for the late filing and the circumstances in which the assessment order was served. The assessee was permitted to pursue the appeal on merits, but only on condition that an application for condonation under Section 5 of the Limitation Act was filed within the time granted by the court. The delay was thus not automatically excused; continuation of the appeal depended on compliance with the prescribed condition. en-us Fri, 22 Jan 2010 00:00:00 +0530 Wed, 21 Aug 2019 12:31:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282722 A liberal approach was adopted to delay in filing the first appeal, with the court accepting the assessee's explanation for the late filing and the circumstances in which the assessment order was served. The assessee was permitted to pursue the appeal on merits, but only on condition that an application for condonation under Section 5 of the Limitation Act was filed within the time granted by the court. The delay was thus not automatically excused; continuation of the appeal depended on compliance with the prescribed condition. Case-Laws VAT and Sales Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282722