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Issues: Whether the belated application for condonation of delay in filing the appeal was maintainable and whether the delay of 221 days deserved to be condoned.
Analysis: The appeal had been filed without a contemporaneous application for condonation of delay, but the defect was held to be curable and the subsequent application was treated as maintainable. On merits, the explanation for the delay was supported by affidavit and accepted as bona fide, there being no effective rebuttal by the Department. The governing principle applied was that courts should adopt a liberal approach where sufficient cause is shown and should advance substantial justice rather than defeat a genuine dispute on technical grounds.
Conclusion: The delay of 221 days was condoned and the appeal was admitted. The application for condonation of delay was allowed.