Condonation of delay granted where diligence, prompt certified copy collection, and Covid-period filing justified the late appeal.

Delay in filing the appeal was condoned after the High Court accepted the explanation that the appellant acted diligently once informed of the tax dues, obtained the certified copy promptly, and filed during the Covid period. Although counsel was authorised to receive the order, the Court took a broader, justice-oriented view of the explanation for the 987-day delay and granted relief on payment of costs.

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Issues: Whether the delay of 987 days in filing the appeal should be condoned.

Analysis: The Court found that the appellant's counsel was authorized to receive the order, but also noted that the appellant acted with diligence after receiving intimation of tax dues, obtained the certified copy promptly, and filed the appeal during the Covid period. Taking a broader view and in the interest of justice, the Court accepted the explanation for delay and imposed costs.

Conclusion: The delay was condoned, and the application was allowed on payment of costs.

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