https://www.taxtmi.com/caselaws?id=780339 The special foreign exchange statute, rather than the general procedural rules on abatement and substitution, governed an application to bring a deceased appellant's legal heir on record. Because the repealed and successor enactments expressly preserved the right of legal representatives to continue the pending appeal and prescribed no limitation period for impleadment, the delay was assessed on sufficient cause. The long gap in listing, together with the applicant's lack of knowledge of the death until the matter was re-listed, was treated as a satisfactory explanation. The delay was condoned and the legal heir was permitted to continue the appeal. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780339 The special foreign exchange statute, rather than the general procedural rules on abatement and substitution, governed an application to bring a deceased appellant's legal heir on record. Because the repealed and successor enactments expressly preserved the right of legal representatives to continue the pending appeal and prescribed no limitation period for impleadment, the delay was assessed on sufficient cause. The long gap in listing, together with the applicant's lack of knowledge of the death until the matter was re-listed, was treated as a satisfactory explanation. The delay was condoned and the legal heir was permitted to continue the appeal. Case-Laws FEMA Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780339