Condonation of delay applied liberally where director's serious illness and hospitalization explained late filing of appeal.

An 87-day delay in filing an appeal was held condonable where the company director's serious illness, hospitalization, unconsciousness and prolonged bedridden condition were supported by a medical certificate, and he was stated to be the sole person managing the company. A liberal approach was applied to delay condonation, with emphasis that a meritorious matter should not be defeated at the threshold on a technical view when sickness prevented timely filing. The refusal to condone the delay was therefore set aside.

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Issues: Whether the delay of 87 days in filing the appeal before the Commissioner (Appeals) should be condoned on account of the director's illness and hospitalization.

Analysis: The explanation for delay was supported by a medical certificate showing serious illness, viral hepatitis, peptic ulcer, unconsciousness, and prolonged bedridden condition of the director, who was stated to be the sole person managing the company. A liberal approach was applied to condonation of delay, with emphasis that a meritorious matter should not be rejected at the threshold on a technical view, particularly where sickness prevented timely filing.

Conclusion: The delay was to be condoned, and the refusal to condone it was set aside.

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