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2023 (3) TMI 870 - PATNA HIGH COURTAppeal filed by petitioner rejected - rejection merely on the grounds of being barred by limitation - ex-parte order. HELD THAT:- The delay stands sufficiently explained on account of COVID-19 restrictions. Revenue, states that he has no objection if the matter is remanded to the Appellate Authority for deciding the appeal afresh. Also, while considering and deciding the appeal, the ground of delay shall not be taken into account and the appeal shall be decided on merits. Also, during pendency of the appeal, no coercive steps shall be taken against the petitioner. The present petition disposed off in the mutually agreeable terms.
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