Condonation of delay requires judicial exercise of discretion; a one-day delay was not properly considered and relief followed.

A one-day delay in filing the appeals was sought to be excused on the ground of wrong legal advice on the limitation period. The court held that the real question was whether that short delay had been satisfactorily explained, and the Tribunal was required to apply the correct considerations in exercising discretion. Because the Tribunal failed to address the proper issue and rejected the application without judicially evaluating the explanation, its refusal to condone delay was not a valid exercise of discretion. The issue was answered in favour of the assessee.

---

---

Issues: Whether the Appellate Tribunal exercised its discretion in a judicial manner in refusing to excuse the delay in presenting the appeals.

Analysis: The delay was only one day beyond the statutory period, and the explanation offered was that wrong advice had been given as to the length of the limitation period. The relevant consideration was whether that single day's delay after expiry of the limitation period had been satisfactorily explained. The Tribunal did not address the real issue and rejected the application without applying the correct considerations governing the exercise of discretion.

Conclusion: The Tribunal's refusal to excuse the delay was not a judicial exercise of discretion, and the question was answered in the negative in favour of the assessee.

---