Condonation of delay may be allowed where assessees bona fide pursued writ petitions first and explained the subsequent filing gap.

Delay in filing tax appeals may be condoned where assessees bona fide pursued writ petitions under Article 226 against the assessment orders, because such pursuit can constitute a sufficient explanation for the delay. The availability of an alternative appellate remedy does not, by itself, negate bona fides or bar condonation. A further short delay after disposal of the writ petitions was also explained by the time needed to obtain copies of the orders. On that basis, the delay was required to be condoned and the appeals were entitled to be entertained.

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Issues: Whether the delay in filing the appeals ought to be condoned on the ground that the assessees had bona fide prosecuted writ petitions under Article 226 of the Constitution of India.

Analysis: The delay was attributable mainly to the pendency of the writ petitions, which were pursued as a bona fide attempt to obtain relief against the assessment orders. The mere fact that an alternative remedy was available did not, by itself, negate bona fides or prevent the delay from being treated as sufficiently explained. The short delay after disposal of the writ petitions was also accounted for by the time taken to obtain copies of the orders.

Conclusion: The delay was required to be condoned and the assessee was entitled to have the appeals entertained.

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