I don't think you're getting it.
He was denied by the deputy.
He won at the hearing. The ALJ accepted his excuse for the late appeal, and said that the employer condoned the tardies and there was no misconduct.
The only reason he's not getting benefits now is because the employeR went to the board and was successful at getting them to reject only the late appeal portion of the earlier decision. Since there should have been no hearing, that put the earlier denial back in place.
If this person fixes only that one "late appeal" issue, then he gets benefits.

