Condonation of delay may be granted when timely filing steps were taken but counsel's lapse prevented proper lodging of the appeal.

A short delay in filing an appeal may be condoned where the appeal papers were signed within time and the appellant had taken timely steps to file, but the papers were not properly lodged due to counsel's lapse. On these facts, the delay was treated as condonable and the matter was sent back for fresh disposal on merits after hearing the stay petition and then the appeal in accordance with law.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) deserved to be condoned and the matter remanded for decision on merits.

Analysis: The appeal papers had been signed before expiry of the prescribed period, indicating that the appellant had taken steps to file the appeal within time. The delay was small and was attributable to the lapse in not submitting the papers in the office of the Commissioner (Appeals). In these circumstances, the delay was held to be condonable.

Conclusion: The delay in filing the appeal was condoned and the matter was remanded to the Commissioner (Appeals) for fresh disposal after hearing the stay petition and then the appeal in accordance with law.

Ratio Decidendi: Where an appellant has taken timely steps to file an appeal and the delay is occasioned by counsel's default, the delay may be condoned and the appeal restored for decision on merits.

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