Condonation of delay and remand on merits where the first appeal was rejected only on limitation.

Delay in filing the appeal was condoned because the appellant acted under a bona fide belief that the earlier appeal before the Commissioner (Appeals) was still pending, and no opportunity had been given to explain the delay. Since the Commissioner (Appeals) had rejected the matter only on limitation without examining the merits, the case was found fit for reconsideration. The appeal was remanded to the Commissioner (Appeals) for fresh decision on merits after granting the appellant an opportunity to be heard.

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Issues: Whether the delay in filing the appeal before the Tribunal should be condoned and the matter remanded to the Commissioner (Appeals) for decision on merits.

Analysis: The delay was attributed to a bona fide belief that the appeal filed before the Commissioner (Appeals) was pending consideration, and the appellant was a lady and daughter of the deceased partner. The Commissioner (Appeals) had rejected the appeal only on limitation and had not adjudicated the matter on merits. The absence of an opportunity to explain the delay before the Commissioner (Appeals) was also noted, and the matter was found fit for reconsideration on merits.

Conclusion: The delay was condoned and the appeal was remanded to the Commissioner (Appeals) for fresh decision on merits after granting an opportunity to the appellant.

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