https://www.taxtmi.com/caselaws?id=465084 SC entertained a delayed appeal by expressly condoning the delay in filing, thereby exercising its discretionary power under limitation law. Having admitted the appeal on merits, SC nonetheless dismissed it summarily, without issuing a reasoned judgment or engaging with factual or legal issues. The dismissal operated to affirm the impugned order of the lower forum, with no modification or remand. As the order is non-speaking, it does not articulate any substantive ratio decidendi or create binding precedent beyond the procedural aspect that delay may be condoned yet the appeal rejected on merits without detailed reasons. en-us Mon, 07 Apr 2003 00:00:00 +0530 Fri, 05 Dec 2025 13:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465084 SC entertained a delayed appeal by expressly condoning the delay in filing, thereby exercising its discretionary power under limitation law. Having admitted the appeal on merits, SC nonetheless dismissed it summarily, without issuing a reasoned judgment or engaging with factual or legal issues. The dismissal operated to affirm the impugned order of the lower forum, with no modification or remand. As the order is non-speaking, it does not articulate any substantive ratio decidendi or create binding precedent beyond the procedural aspect that delay may be condoned yet the appeal rejected on merits without detailed reasons. Case-Laws Customs Mon, 07 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465084