Condonation of delay in filing appeal accepted where internal legal opinion and approval caused no negligence

Delay in filing the appeal before the Commissioner (Appeals) was condoned because it arose during obtaining legal opinion and internal approval after receipt of the adjudication order, and the record did not show inaction or negligence by the appellant's legal department. The time-bar rejection was therefore set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) was liable to be condoned and the appeal restored for decision on merits.

Analysis: The delay had occurred at the stage of obtaining legal opinion and approval from the competent authority after the adjudication order was received. The record did not show inaction or negligence on the part of the appellant's legal department. In the overall facts and circumstances, the explanation for delay was accepted.

Conclusion: The delay in filing the appeal before the Commissioner (Appeals) was condoned, the order rejecting 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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