Condonation of delay in tax appeal allowed after satisfactory explanation for 42-day filing delay.

Delay in filing a tax appeal was condoned under Section 5 of the Limitation Act, 1963 because the explanation offered for the 42-day delay was found satisfactory and sufficient on the basis of the memorandum and supporting submissions. The application was therefore allowed.

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Issues: Whether the delay of 42 days in filing the tax appeal deserved to be condoned under Section 5 of the Limitation Act, 1963.

Analysis: The application was supported by the averments in the memorandum and the submissions advanced on behalf of the applicant. The explanation furnished for the delay was found satisfactory and sufficient.

Conclusion: The delay was condoned and the application was allowed.

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