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CS Executive · Jurisprudence, Interpretation and General Laws · Law relating to Information Technology

Sunil files an appeal before the Appellate Tribunal under the IT Act, 2000 on the 60th day after receiving the order, explaining that he was hospitalised for most of that period. Which statement is correct?

The Tribunal may entertain the late appeal if it is satisfied that sufficient cause existed for not filing within forty-five days. The proviso to section 57(3) gives the Tribunal this discretion, so the delay is not automatically fatal, nor automatically excused.

  1. AThe appeal must be rejected because the forty-five day period is absolute
  2. BThe Tribunal may entertain it if satisfied that there was sufficient cause for the delayCorrect
  3. CThe Tribunal may entertain it only if the Central Government approves the delay
  4. DThe appeal is valid automatically because sixty days is allowed for illness

Explanation

The proviso to section 57(3) allows the Appellate Tribunal to entertain an appeal after forty-five days if it is satisfied that there was sufficient cause for not filing within that period. The decision rests with the Tribunal, not the Central Government, and there is no automatic extension, so options C and D are wrong.

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