https://www.taxtmi.com/caselaws?id=388882 The Tribunal condoned a 186-day delay in filing an appeal, requiring the Respondent to deposit Rs. 25,000 in the Prime Minister's National Relief Fund. Despite objections on jurisdiction and statutory time limits, the Tribunal exercised discretion, accepting reasons for delay due to document collection and geographical distance. Legal precedents were considered, leading to the decision to condone the delay and proceed with the main matter. Emphasizing resolution on merits over technicalities, the appeal was dismissed, and the interlocutory application closed, with the Tribunal's decision deemed legally sound. en-us Mon, 25 Nov 2019 00:00:00 +0530 Wed, 06 May 2020 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388882 The Tribunal condoned a 186-day delay in filing an appeal, requiring the Respondent to deposit Rs. 25,000 in the Prime Minister's National Relief Fund. Despite objections on jurisdiction and statutory time limits, the Tribunal exercised discretion, accepting reasons for delay due to document collection and geographical distance. Legal precedents were considered, leading to the decision to condone the delay and proceed with the main matter. Emphasizing resolution on merits over technicalities, the appeal was dismissed, and the interlocutory application closed, with the Tribunal's decision deemed legally sound. Case-Laws Companies Law Mon, 25 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388882