Condonation of delay in tax appeals was warranted where belated filing was explained by illness, illiteracy, and recovery action.

Delay in filing the first appeals against sales tax assessments was treated as liable to condonation where the assessee was described as illiterate, suffering from rheumatic complaints, and had approached the appellate process only after recovery steps began. The court also noted the consistent stand that the brick manufacturing unit belonged to the assessee's son and not to the assessee. In these circumstances, rejection of the appeals solely as time-barred was considered unjust, and the matters were directed to be restored and heard on merits after condoning the delay.

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Issues: Whether the delay in filing the first appeals against the sales tax assessments ought to have been condoned and the appeals decided on merits instead of being rejected as time-barred.

Analysis: The appeals were belated, but the assessee was stated to be an illiterate person suffering from rheumatic complaints and had filed the appeals after recovery steps were taken. The case also showed that the assessee had consistently asserted that the brick manufacturing unit belonged to his son and not to him. In these circumstances, the rejection of the appeals solely on the ground of delay was held to be unjust, and the appeals were required to be heard on merits after condoning the delay.

Conclusion: The delay was directed to be condoned and the appeals were to be restored for fresh decision on merits.

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