Condonation of delay upheld where a short filing delay and unsupported date discrepancy were insufficient to refuse relief.

An eight-day delay in filing departmental appeals was condoned because the discrepancy in the receipt date on the papers, by itself, was not enough to justify refusal of condonation, especially when no expert evidence supported that doubt. The Tribunal treated the delay as short and found that the merits of the case were strongly in the respondent's favour. On that basis, it held that the Collector (Appeals)'s order did not call for interference and upheld condonation of delay.

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Issues: Whether the delay of eight days in filing the departmental appeals warranted condonation.

Analysis: The Tribunal noted that the delay was short and that the Collector (Appeals) had proceeded on a doubt about discrepancies in the receipt date shown on the documents. The finding was not supported by any expert evidence and the discrepancy, by itself, was insufficient to refuse condonation. The Tribunal also observed that the case on merits was strong in favour of the respondent.

Conclusion: The delay was rightly condoned and no interference with the Collector (Appeals)'s order was called for.

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