Delay condonation for short procedural lapse leads to remand for merits hearing after medical explanation was accepted.

A short delay of seven days in filing an appeal was treated as marginal and was condoned on the basis of a medical certificate explaining the default. A liberal approach to delay condonation was applied so that a hearing on the merits would not be defeated by a brief procedural lapse. The rejection of the appeal solely on limitation was not sustained, and the matter was remanded to the Commissioner (Appeals) for disposal on merits after granting due opportunity of hearing.

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Issues: Whether the delay of seven days in filing the appeal before the Commissioner (Appeals) should be condoned and the matter remitted for decision on merits.

Analysis: The delay was found to be marginal. A medical certificate was produced to explain the delay, and the Tribunal applied a liberal approach to delay condonation in view of the principle that short delays should not defeat a hearing on merits. The rejection of the appeal solely on limitation was therefore not sustained.

Conclusion: The delay was condoned and the matter was remanded to the Commissioner (Appeals) for disposal on merits after giving due opportunity of hearing.

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