High Court excuses 98-day appeal delay due to accountant's error from raid disruptions, prioritizing merits over technicality.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC condoned the delay of 98 days in filing the appeal. The appellant's services were disrupted due to a raid, and the accountant entrusted with filing the appeal failed to perform his duty, leading to his termination. The HC found the delay reasonable and allowed the appeal, favoring adjudication on merits over dismissal on technical grounds of limitation.....