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2016 (11) TMI 749 - MADRAS HIGH COURTCondonation of delay in filing appeal - pre-deposit - father's ill health, prevented petitioner from taking any action and it is only when the petitioner s Bank Account was attached for recovery of the tax and penalty, the petitioner had taken action - Held that: - For the Appeal to be entertained by the Appellate Authority, the mandatory pre-deposit of payment of 25% of the disputed tax has to be made. There is nothing to show that the petitioner has effected 25% payment. However, this Court is of the view that the petitioner should not be left without any remedy especially when he has been put to difficult circumstances on account of certain personal problem - the petitioner is directed to pay 50% of the disputed tax, within a period of four weeks from the date of receipt of a copy of this order - petition disposed off.
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