Condonation of delay may be applied liberally where a short filing delay is explained and appeal should be decided on merits.

A 10-day delay in filing an appeal before the Commissioner (Appeals) was treated as condonable where the explanation was the continuous tour of the authorised signatory and there was no indication of deliberate or intentional lapse. A liberal approach was applied to condonation because the right of appeal is substantive and matters should ordinarily be decided on merits rather than rejected on a narrow procedural view. The dismissal for non-compliance was set aside, and the appeal was to be heard on merits after giving an opportunity to be heard and to produce documents.

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Issues: Whether the delay of 10 days in filing the appeal before the Commissioner (Appeals) could be condoned and the appeal restored for decision on merits.

Analysis: The appeal before the Commissioner (Appeals) was filed with only a 10-day delay, which fell within the condonable period. The delay was explained as arising from the continuous tour of the authorised signatory, and there was nothing to show that the lapse was deliberate or intentional. A liberal approach was warranted in considering condonation, especially since the right of appeal is substantive and the matter should ordinarily be decided on merits rather than rejected on a narrow procedural view.

Conclusion: The delay was condoned and the order dismissing the appeal for non-compliance was set aside; the matter was directed to be decided on merits after granting an opportunity of hearing and production of documents.

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