Section 62 of ITA, 2000 : Section 62: Appeal To High Court

Explanation using Example

Let's consider a hypothetical scenario. Mr. Raj, a software developer, has a dispute with a major IT company over copyright infringement of his software. The case was taken to the Appellate Tribunal, which ruled in favor of the IT company. Mr. Raj, being dissatisfied with the decision, decided to appeal to the High Court.

However, due to unforeseen circumstances, such as a serious health issue, he was unable to file the appeal within the stipulated sixty days from the date of communication of the decision. In this case, Section 62 of the Information Technology Act, 2000 allows Mr. Raj to file an appeal to the High Court within a further period not exceeding sixty days, if he can satisfactorily prove that he was prevented from filing the appeal within the original period due to a valid cause.