Kumaravel v. the Commissioner
Case brief
What is this about?
Petition filed to condone a delay of 153 days in filing a Second Appeal. The court accepted the explanation that the appellant was under a bonafide impression the appeal was filed and the delay was neither willful nor wanton. The petition was allowed and the Second Appeal was directed to be numbered and posted.
What did the court decide?
Delay of 153 days condoned; Second Appeal to be numbered and posted.