Condonation of delay upheld where a bona fide mistake and reliable material explained late filing despite an earlier writ petition.

Delay in filing a statutory appeal was held to be condonable where the assessee had initially pursued a writ petition on legal advice and later filed the appeal on further advice. The High Court accepted the advocate's certificate and surrounding circumstances as sufficient to show bona fide belief and reasonable cause, and held that the absence of an affidavit was not fatal when reliable material supported the explanation. It also clarified that pursuing writ jurisdiction does not extinguish the statutory right of appeal, since an alternative remedy does not bar the appeal created by statute. The Tribunal's refusal to condone delay was therefore unjustified, and the matter was remanded for decision on merits.

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Issues: Whether the Tribunal was justified in dismissing the appeal as time-barred and refusing condonation of delay on the grounds of absence of affidavit, alleged lack of bona fide belief, and the filing of a writ petition instead of an appeal.

Analysis: The explanation for the delay was that the assessee had initially been advised to challenge the order by writ petition and later, on further advice, filed the statutory appeal. A supporting advocate's certificate was produced, and the Court accepted this as sufficient material to show bona fide belief and a reasonable explanation for the delayed filing. The Court further held that the mere filing of a writ petition did not deprive the assessee of the statutory right of appeal, since writ jurisdiction under Article 226 is discretionary and the availability of an alternative remedy does not extinguish the appeal remedy created by statute. The absence of an affidavit was held not to be fatal, because the certificate and surrounding facts furnished adequate assurance of the correctness of the application.

Conclusion: The Tribunal's refusal to condone the delay was not justified, and the delay ought to have been condoned in favour of the assessee.

Final Conclusion: The matter was sent back to the Tribunal for consideration of the appeal on merits after condonation of delay.

Ratio Decidendi: A statutory appeal cannot be denied merely because a writ petition was also pursued, and delay may be condoned where the explanation shows bona fide mistake and sufficient cause supported by reliable material even in the absence of an affidavit.

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