Condonation of short filing delay accepted where illness was medically supported, and the appeal was remanded for merits.

A four-day delay in filing an appeal was treated as adequately explained where the proprietor's illness was supported by a medical certificate. The dismissal of the appeal merely because the condonation application was not filed with the appeal papers was found unjustified. On that basis, the delay was condoned and the matter was remanded for decision on merits.

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Issues: Whether the four-day delay in filing the appeal before the Commissioner (Appeals) should be condoned and the matter remanded for decision on merits.

Analysis: The delay was supported by a medical certificate and the explanation given was that the proprietor was ill. The delay was only of four days, and the explanation was treated as genuine. The dismissal of the appeal solely on the ground that the condonation application was not filed with the appeal papers was found unjustified.

Conclusion: The delay was condoned and the appeal was allowed by way of remand with a direction to decide the appeal on merits.

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