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    <title>2013 (7) TMI 1136 - DELHI HIGH COURT</title>
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    <description>A short delay in filing the appeal was condoned in the High Court&#039;s discretion because the application explained how the file moved between officers, the delay was only 17 days, and no opposition was filed. The appeal was then admitted, and a substantial question of law was framed on whether the majority opinion was correct in admitting the appeal and deleting the entire addition, and whether that majority view was perverse. The parties were allowed to file paper books in accordance with the rules, and the matter was directed to be listed in the regular course.</description>
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      <description>A short delay in filing the appeal was condoned in the High Court&#039;s discretion because the application explained how the file moved between officers, the delay was only 17 days, and no opposition was filed. The appeal was then admitted, and a substantial question of law was framed on whether the majority opinion was correct in admitting the appeal and deleting the entire addition, and whether that majority view was perverse. The parties were allowed to file paper books in accordance with the rules, and the matter was directed to be listed in the regular course.</description>
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