https://www.taxtmi.com/caselaws?id=467284 Delay in seeking substitution and in moving to set aside abatement was not condoned where the sole respondent died during pendency of the appeal, no timely application was made to bring legal representatives on record, and the appeal had already abated. The application to set aside abatement was time-barred, and no sufficient cause was shown for the prolonged delay; the appellant's knowledge of the death was attributed to the State appellant itself. Once abatement stood, the merits of the appeal could not be examined, so the abatement was not set aside. en-us Tue, 01 Sep 1981 00:00:00 +0530 Fri, 13 Mar 2026 13:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467284 Delay in seeking substitution and in moving to set aside abatement was not condoned where the sole respondent died during pendency of the appeal, no timely application was made to bring legal representatives on record, and the appeal had already abated. The application to set aside abatement was time-barred, and no sufficient cause was shown for the prolonged delay; the appellant's knowledge of the death was attributed to the State appellant itself. Once abatement stood, the merits of the appeal could not be examined, so the abatement was not set aside. Case-Laws Indian Laws Tue, 01 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467284