Condonation of delay in tax appeal allowed where belated communication justified restoration for merits hearing, subject to costs.

Delay in filing the appeal before the ITAT was condoned where the Commissioner (Appeals) order had been communicated belatedly and the appellant promptly obtained a certified copy before filing. The Court considered these circumstances sufficient to extend indulgence, noting that the appellant should have an opportunity to contest the matters on merits. The appeals were restored to the Tribunal for adjudication on merits, subject to payment of costs.

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Issues: Whether the delay in filing the appeal before the Income Tax Appellate Tribunal should be condoned and the matters restored for consideration on merits.

Analysis: The order notes that the appellate order of the Commissioner of Income Tax (Appeals) was communicated belatedly, and the appellant promptly obtained a certified copy and filed the appeal thereafter. In the circumstances, the Court found it appropriate to condone the delay and considered that the appellant should have an opportunity to contest the appeals on merits.

Conclusion: The delay was condoned and the matters were restored to the Tribunal for adjudication on merits, subject to payment of costs.

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