https://www.taxtmi.com/caselaws?id=300209 The court found the appellate authority's orders to be without jurisdiction, illegal, null, and void due to the untimeliness of the appeals filed by Respondents 4 to 13. The court emphasized the need for the appellate authority to consider and record findings on whether sufficient cause exists for condoning the delay before entertaining a time-barred appeal. Consequently, the writ petitions were allowed, the impugned orders were quashed, and a writ of mandamus was issued for the appellate authority to decide the matter in accordance with the law. Each party was ordered to bear their own costs. en-us Tue, 09 Jan 2001 00:00:00 +0530 Mon, 17 Jan 2022 10:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300209 The court found the appellate authority's orders to be without jurisdiction, illegal, null, and void due to the untimeliness of the appeals filed by Respondents 4 to 13. The court emphasized the need for the appellate authority to consider and record findings on whether sufficient cause exists for condoning the delay before entertaining a time-barred appeal. Consequently, the writ petitions were allowed, the impugned orders were quashed, and a writ of mandamus was issued for the appellate authority to decide the matter in accordance with the law. Each party was ordered to bear their own costs. Case-Laws Indian Laws Tue, 09 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300209