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2006 (5) TMI 73 - HC - Wealth-taxCondonation of delay - Appellant has argued that in view of the observation made by the Tribunal while dismissing the appeal of the Revenue, the delay in filing the appeal should have been condoned. It was submitted that the appellant did not prefer an appeal against the order initially as he was not aware of the legal position. After the orders of the Tribunal he became aware of the legal position and therefore, the Tribunal should have condoned the delay - Appellant did not prefer an appeal against the order of the Commissioner for about five years in one case for about one and half years in another case. - Ignorance of law is no excuse and the court cannot consider ignorance of law or mistake of law as sufficient cause for condonation of delay. If condonation is allowed on such ground, then there would be no end to the litigation and a party can prefer an appeal against an order at any point of time after finding some observation in a judgment subsequently delivered by a higher forum - Held that the Appellate Tribunal was right in dismissing the appeal on the ground of limitation
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