Condonation of delay for serious medical incapacity enables restoration of an appeal for hearing on merits.

Delay in filing an appeal may be condoned where the explanation shows serious medical incapacity and recovery-related inability to act, rather than deliberate inaction. The petitioner supported the delay with material showing coronary artery bypass grafting surgery, prolonged hospitalisation, and time needed to resume normal business activities. On that basis, the Court treated the delay as arising from circumstances beyond the petitioner's control and used its writ jurisdiction to restore the appeal for consideration on merits.

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Issues: Whether the delay in filing the appeal against the assessment order was liable to be condoned and the appeal restored for consideration on merits.

Analysis: The petitioner explained the delay by placing material showing that he underwent coronary artery bypass grafting surgery during the relevant period and remained hospitalised for a substantial period thereafter. In view of the medical condition and the time needed for recovery and resumption of business activities, the delay was treated as not wanton and as having arisen from circumstances beyond the petitioner's control. The extraordinary jurisdiction under Article 226 of the Constitution of India was invoked to afford an opportunity to pursue the appeal on merits.

Conclusion: The delay was condoned and the matter was remitted with a direction to register the appeal and decide it after hearing both sides.

Ratio Decidendi: Where delay in filing an appeal is satisfactorily explained by serious medical incapacity and recovery-related inability to act, the Court may condone the delay in exercise of writ jurisdiction and enable adjudication on merits.

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