ORDER : 1. Challenging the order dated 19.09.2025, the petitioner lodged an appeal before the Appellate Authority on 17.01.2026. The order rejecting the appeal on the ground of limitation is challenged herein. 2. Ms.Amirta Poonkodi Dinakarana, learned Government Counsel (Tax), accepts notice on behalf of the respondents. 3. Learned counsel for the petitioner submits that appeal was lodged within the condonable period, but was rejected on the ground that petition to condone the delay was not filed. Upon examining records, it is clear that the rejection of the appeal was solely on the ground of non-filing of delay condonation petition, even though the appeal has been lodged within condonable period. 4. In these circumstances, the impugned order is set aside and the matter is remanded to appellate authority for reconsideration, subject to the petitioner lodging a petition to condone delay. 5. Writ Petition stands disposed of on the above terms. Consequently, connected Miscellaneous Petition is closed. No costs.