https://www.taxtmi.com/caselaws?id=303414 Applications for condonation of delay should ordinarily be approached liberally so disputes are decided on merits rather than technicalities. The Court accepted that poverty, ignorance, inability to arrange legal fees, and illiteracy can constitute a sufficient explanation, and held that only unexplained gross negligence or an ulterior motive justifies refusal. Applying that principle, it found the Tribunal had proceeded on wrong principles and committed a jurisdictional error in treating the revision as time-barred without condoning delay. The refusal to condone delay was therefore unsustainable, and the matter was remanded for restoration of the revision and decision on merits. en-us Fri, 08 Oct 1993 00:00:00 +0530 Thu, 21 Jul 2022 11:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303414 Applications for condonation of delay should ordinarily be approached liberally so disputes are decided on merits rather than technicalities. The Court accepted that poverty, ignorance, inability to arrange legal fees, and illiteracy can constitute a sufficient explanation, and held that only unexplained gross negligence or an ulterior motive justifies refusal. Applying that principle, it found the Tribunal had proceeded on wrong principles and committed a jurisdictional error in treating the revision as time-barred without condoning delay. The refusal to condone delay was therefore unsustainable, and the matter was remanded for restoration of the revision and decision on merits. Case-Laws Indian Laws Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303414