Bona fide mistaken filing can protect limitation, and refusal to condone delay may block a merits-based appeal.

A bona fide mistake in filing the appeal before the Deputy Commissioner was treated as relevant for limitation, because that filing date would have meant no delay before the Commissioner (Appeals). Refusal to condone the delay prevented examination of the appeal on merits, so the order treating the appeal as time-barred was set aside. The matter was remanded for a fresh decision on merits after granting a reasonable opportunity of hearing.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) ought to have been condoned in view of the bona fide mistake in filing the appeal before the Deputy Commissioner instead of the appellate authority, and whether the matter should be decided on merits.

Analysis: The filing before the Deputy Commissioner was treated as a bona fide mistake. On that basis, the date of such filing was relevant for computing limitation, and there would have been no delay before the Commissioner (Appeals). The refusal to condone delay therefore prevented consideration of the appeal on merits.

Conclusion: The delay should have been condoned and the appeal ought to have been heard on merits.

Final Conclusion: The order rejecting the appeal as time-barred was set aside and the matter was remanded for a fresh decision on merits after giving a reasonable opportunity of hearing.

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