Condonation of delay in appeal papers lies with the appellate authority, not the Superintendent, and the matter was remanded on merits.

The Superintendent could not return appeal papers on the ground of delay where the filing was stated to be within the condonable period, because consideration of condonation lay with the Commissioner (Appeals). The Tribunal held that the appeal should have been placed before the appellate authority for examination of delay and decision on merits. The return of the papers was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for disposal on merits within four months.

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Issues: Whether the Superintendent was justified in returning the appeal papers on the ground of delay instead of placing the matter before the Commissioner (Appeals) for consideration of condonation and decision on merits.

Analysis: The appeal papers were returned on the footing that the appeal had been filed beyond the initial limitation period, though the filing was stated to be within the condonable period. Since the question of condonation fell within the competence of the Commissioner (Appeals), the Superintendent could not refuse to process the appeal papers in that manner. The Tribunal also noted that a similar matter had been remanded earlier for decision on merits.

Conclusion: The return of the appeal papers was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits within four months.

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