Liberal condonation of delay in tax appeal permitted, subject to filing the required limitation application within time.

A liberal approach was adopted to delay in filing the first appeal, with the court accepting the assessee's explanation for the late filing and the circumstances in which the assessment order was served. The assessee was permitted to pursue the appeal on merits, but only on condition that an application for condonation under Section 5 of the Limitation Act was filed within the time granted by the court. The delay was thus not automatically excused; continuation of the appeal depended on compliance with the prescribed condition.

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Issues: Whether the delay in filing the appeal should be condoned and the appeal heard on merits despite the absence of an accompanying application under Section 5 of the Limitation Act.

Analysis: The revision arose from dismissal of the assessee's appeal as time-barred. The Court noted the explanation for the delay, including the circumstances in which the assessment order was served and the subsequent steps taken by the assessee. Taking a liberal view of the matter, the Court held that the assessee should be given an to pursue the first appeal on merits, subject to filing an application under Section 5 of the Limitation Act within the time granted by the Court.

Conclusion: The delay was directed to be considered for condonation, and the assessee was permitted to seek hearing of the first appeal on merits subject to compliance with the condition imposed by the Court.

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