Condonation of delay: a short filing delay within the appellate power should be examined on merits, not rejected mechanically.

A 29-day delay in filing an appeal was within the Commissioner (Appeals)'s condonation power, and refusal to condone was unjustified on the facts stated. The limitation-based dismissal was therefore set aside, and the matter was remanded for decision on merits rather than being rejected as time-barred.

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Issues: Whether the delay of 29 days in filing the appeal before the Commissioner (Appeals) ought to have been condoned and the appeal heard on merits.

Analysis: The delay was only 29 days and fell within the power of the Commissioner (Appeals) to condone. The refusal to condone was held to be unjustified in the facts stated, and the matter required consideration on merits rather than dismissal on limitation.

Conclusion: The delay ought to have been condoned. The order dismissing the appeal as time-barred was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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