Wrong departmental advice can excuse appellate delay where the assessee acted promptly and without negligence.

Delay in filing an appeal may be treated as excusable where the assessee acted promptly on wrong advice from the Assistant Collector and there was no inaction or negligence on its part. The period spent pursuing the remedy indicated by the departmental authority was treated as capable of counting for limitation purposes, with the result that the appeal was considered within time. On that basis, the appeal was held maintainable and fit to be decided on merits.

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Issues: Whether the delay in filing the appeal could be treated as excluded because the assessee acted on the wrong advice of the Assistant Collector and, if so treated, whether the appeal should be heard on merits.

Analysis: The delay in approaching the appellate forum arose from the assessee's attempt to follow the course indicated by the Assistant Collector. The record showed that the assessee took steps to seek redress promptly and that the appeal was not filed late because of inaction or negligence on its part. In these circumstances, the period spent in pursuing the remedy suggested by the departmental authority was held to be capable of being treated as the filing date for limitation purposes, making the appeal within time.

Conclusion: The delay was accepted as excusable in the facts of the case, and the appeal was held to be maintainable and fit to be decided on merits.

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