Condonation of delay in statutory appeal upheld where assessment disputes remained pending and appellate remedy could not be denied.

The Court held that a statutory appeal should not be denied where the assessment dispute had already seen repeated reopening, revision, remand and refund-related orders, and the underlying matters remained pending. In that context, the petitioner was entitled to the appellate remedy, and the appellate forum's power to condone delay meant that refusal to entertain the appeal on limitation was unwarranted. The delay was therefore condoned, and the first respondent was directed to hear and decide the appeal on merits.

---

---

Issues: Whether the delay in filing the statutory appeal should be condoned and the appeal heard on merits.

Analysis: The assessment proceedings had undergone repeated reopening, revision, remand and refund-related orders across the relevant assessment years, and the dispute was still connected with pending assessment matters. In that context, the Court held that the petitioner ought not to be denied the statutory appellate remedy. Since the appellate forum had power to condone delay, the refusal to entertain the appeal on limitation was not warranted.

Conclusion: The delay was condoned and the first respondent was directed to entertain and decide the appeal on merits.

---