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    <title>2024 (2) TMI 1022 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the Appellate Commissioner&#039;s order dismissing the appeal due to delayed filing without considering reasons for condonation. The case was remitted, allowing the petitioner 15 days to file a condonation application. If the delay is justified, the appeal will be heard on merits within 75 days, ensuring procedural fairness. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.</description>
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      <description>The HC set aside the Appellate Commissioner&#039;s order dismissing the appeal due to delayed filing without considering reasons for condonation. The case was remitted, allowing the petitioner 15 days to file a condonation application. If the delay is justified, the appeal will be heard on merits within 75 days, ensuring procedural fairness. The writ petition was disposed of without costs, and the connected miscellaneous petition was closed.</description>
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