Appellate Authority Can Condon Delay in Filing Appeals, Ensuring Justice Based on Case-Specific Facts and Conditions.

Condonation of delay in filing appeal before the Commissioner (appeals) - It is clear that in the absence of power vested with the appellate authority to condone the delay, in the peculiar facts and circumstances of the case, the ends of the justice would be met in permitting the appellants to file an appeal instead of adjudicating the matter on merits subject to conditions imposed - HC .....

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