Condonation of delay accepted where illness and hospitalization explained late filing of appeal papers.

Delay in filing the appeal was explained as arising from the appeal papers being entrusted to a consultant who could not attend to the matter because of his daughter's serious illness and his own subsequent hospitalization. The Tribunal found this explanation satisfactory, treated the facts as distinguishable from the authorities cited by the Revenue, and condoned the delay. The stay petitions were then posted for hearing.

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Issues: Whether the delay in filing the appeal should be condoned.

Analysis: The delay was explained on the basis that the appeal papers were entrusted to a consultant who was unable to attend to the matter because of his daughter's serious illness and his own subsequent hospitalization. The Tribunal found the explanation satisfactory and distinguished the authorities relied upon by the Revenue on the facts.

Outcome: The delay was condoned and the stay petitions were posted for hearing.

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