https://www.taxtmi.com/caselaws?id=774795 Kerala HC allowed appeals challenging tribunal's refusal to condone 204-day delay in filing appeals under Section 46 of Prohibition of Benami Property Transactions Act, 1988. Court held that appellate tribunal possesses absolute power to condone delay beyond 45 days upon showing sufficient cause, with no outer time limit specified. HC emphasized injustice of denying appellant opportunity to contest adjudicating authority's proceedings, particularly given benamidar's appeals were admitted by same tribunal. Court criticized tribunal's pedantic approach, ruling it should have adopted pragmatic stance. The 204-day delay was condoned and tribunal's dismissal orders were set aside. en-us Thu, 03 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774795 Kerala HC allowed appeals challenging tribunal's refusal to condone 204-day delay in filing appeals under Section 46 of Prohibition of Benami Property Transactions Act, 1988. Court held that appellate tribunal possesses absolute power to condone delay beyond 45 days upon showing sufficient cause, with no outer time limit specified. HC emphasized injustice of denying appellant opportunity to contest adjudicating authority's proceedings, particularly given benamidar's appeals were admitted by same tribunal. Court criticized tribunal's pedantic approach, ruling it should have adopted pragmatic stance. The 204-day delay was condoned and tribunal's dismissal orders were set aside. Case-Laws Benami Property Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774795