Liberal condonation of delay where bona fide reasons are shown, preserving hearing on merits

Delay in filing the appeal was condoned after the assessee supported the explanation with an affidavit and the delay was found neither deliberate nor mala fide. The text applies a liberal approach to limitation where the explanation discloses bona fide reasons, emphasizing that substantial justice should prevail over technical considerations. Refusing condonation would risk excluding a potentially meritorious matter at the threshold. The matter was therefore restored to the first appellate authority for decision on merits.

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Issues: Whether the delay in filing the appeal should be condoned and the appeal restored for disposal on merits.

Analysis: The assessee explained the delay by affidavit, and the delay was not found to be deliberate or mala fide. In matters of limitation, a liberal approach is required where the explanation shows bona fide reasons, because substantial justice should prevail over technical considerations. Refusal to condone delay would risk shutting out a potentially meritorious matter at the threshold.

Conclusion: The delay was condoned and the matter was restored to the first appellate authority for decision on merits.

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