Liberal condonation of short appeal delay where sufficient cause is shown and the matter must be decided on merits.

A short delay in filing an appeal may be condoned where it is not deliberate or intentional and the explanation shows sufficient cause. Here, the absence of the authorised signatory abroad and the inability to attest the appeal papers in time were accepted as a valid explanation, and a liberal approach was applied because the right of appeal is substantive and should not be defeated by a narrow technical view within the condonable period. The delay was condoned, and the matter was remitted for decision on merits after hearing and production of documents.

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Issues: Whether the delay of 22 days in filing the appeal before the Commissioner (Appeals) ought to have been condoned.

Analysis: The delay was found to be neither deliberate nor intentional. The explanation that the authorised signatory was abroad and that the appeal papers could not be attested in time was accepted as sufficient cause. A liberal approach was applied, consistent with the principle that the right of appeal is a substantive right and should not be defeated on a narrow technical view where the delay falls within the condonable period.

Conclusion: The delay was condoned and the matter was sent back to the Commissioner (Appeals) for decision on merits after granting an opportunity of hearing and production of documents.

Ratio Decidendi: Where delay in filing an appeal is short, adequately explained, and not shown to be deliberate, appellate authorities should adopt a liberal approach and condone the delay so that the appeal is decided on merits.

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