https://www.taxtmi.com/highlights?id=85746 HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority's rejection. Court found appellate authority erroneously limited condonation to one-month period beyond prescribed time, contradicting precedent in S.K. Chakraborty case. Considering petitioner's bona fide intent and absence of deliberate delay, HC directed appellate authority to hear appeal on merits within eight weeks. Court emphasized appellate authority's failure to properly exercise jurisdiction in mechanically rejecting appeal on limitation grounds without adequately considering explanation for delay. Appeal to be heard after giving petitioners opportunity of hearing. en-us Fri, 14 Feb 2025 08:26:51 +0530 Fri, 14 Feb 2025 08:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85746 HC condoned delay in filing appeal by small partnership firm, setting aside appellate authority's rejection. Court found appellate authority erroneously limited condonation to one-month period beyond prescribed time, contradicting precedent in S.K. Chakraborty case. Considering petitioner's bona fide intent and absence of deliberate delay, HC directed appellate authority to hear appeal on merits within eight weeks. Court emphasized appellate authority's failure to properly exercise jurisdiction in mechanically rejecting appeal on limitation grounds without adequately considering explanation for delay. Appeal to be heard after giving petitioners opportunity of hearing. Highlights GST Fri, 14 Feb 2025 08:26:51 +0530 https://www.taxtmi.com/highlights?id=85746