https://www.taxtmi.com/caselaws?id=784902 Issue 1 - Condonation of delay in refiling: The Tribunal found sufficient cause for a 60-day delay in refiling and treated the application as determinative of the appeal's maintainability; accordingly the delay is condoned and the appeal proceeded. Outcome: Delay condoned. Issue 2 - Admissibility and payment of gratuity and PF claims: The Tribunal held that where submitted claim figures for gratuity and provident fund are reflected in the record, they must be treated as fully admitted and protected; language in the record suggesting "claim missing" could not negate admitted amounts. Outcome: The gratuity (and PF) claims as reflected are deemed admitted and ordered to be paid in full; appeal disposed with that clarification. en-us Tue, 09 Sep 2025 00:00:00 +0530 Wed, 14 Jan 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784902 Issue 1 - Condonation of delay in refiling: The Tribunal found sufficient cause for a 60-day delay in refiling and treated the application as determinative of the appeal's maintainability; accordingly the delay is condoned and the appeal proceeded. Outcome: Delay condoned. Issue 2 - Admissibility and payment of gratuity and PF claims: The Tribunal held that where submitted claim figures for gratuity and provident fund are reflected in the record, they must be treated as fully admitted and protected; language in the record suggesting "claim missing" could not negate admitted amounts. Outcome: The gratuity (and PF) claims as reflected are deemed admitted and ordered to be paid in full; appeal disposed with that clarification. Case-Laws IBC Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784902