Limitation and condonation of delay require a fair hearing before dismissal of appeals where the record is unclear.

Dismissal of appeals on limitation was treated as premature where the record created uncertainty about the hearing date and whether the orders had already been passed. The appellants were found entitled to one opportunity of hearing on the condonation of delay application before any further step on the appeals. The impugned order was set aside and the matter remitted for fresh consideration of delay condonation, and if necessary, the appeals, after granting a reasonable opportunity of hearing.

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Issues: Whether the dismissal of the appeals on limitation warranted interference and whether the appellants should be afforded an opportunity to be heard on the application for condonation of delay.

Analysis: The appeals were dismissed by the Commissioner (Appeals) on limitation, but the record showed a confusing position as to whether the hearing date had already been rendered meaningless because the orders were stated to have been passed earlier. In these circumstances, the appellants were held entitled to one opportunity of hearing on the delay condonation application before any further decision on the appeals.

Conclusion: The impugned order was set aside and the matter was remitted for fresh consideration of condonation of delay, and if necessary, the appeals, after granting a reasonable opportunity of hearing.

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