In Dworman v. DHCR, 94 N.Y.2d 359 (1999), decided under the comparable provisions of the Rent Stabilization Code, DHCR deregulated the tenant's rent-stabilized apartment after the tenant, away on a foreign vacation, filed the requested income verification information 11 days after the 60-day deadline for response had elapsed. Rejecting DHCR's contention that it lacked the statutory authority to forgive late filings, the Court of Appeals held that "DHCR has discretion to review a case on its merits despite justifiable tenant tardiness." (Id. at 372.)