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of <h1>Condonation of delay in filing appeal; sufficient cause found, matter remanded to first appellate authority to condone and decide on merits.</h1> Condonation of delay in filing an appeal was the central issue; the tribunal found sufficient cause for a 123-day delay and concluded the appellant ... Dismissal of appeal in limine on the ground of delay - delay of 123 days in filing the appeal before the first appellate authority - HELD THAT:- We are of the view that there was sufficient cause, which prevented the assessee from filing the appeal in time before learned first appellate authority. We must observe, by not filing the appeal in time, the assessee would not have gained any benefit. Assessee had put herself at risk of the appeal not getting decided on merits and the sword of the addition made and demand created hanging on her head. FAA should not have allowed himself to be influenced by technicalities. Rather, he should have done well to condone the delay and decided the appeal on merits. In view of the afore-said, we restore the matter back to the file of learned first appellate authority with a direction to condone the delay. Issues: Whether the delay of 123 days in filing the appeal before the first appellate authority should be condoned so that the appeal can be decided on merits.Analysis: The Tribunal considered the assessee's affidavit and documentary evidence showing serious health problems of the assessee and her husband during the relevant period, which prevented timely filing. The Tribunal observed that non-condonation resulted in denial of adjudication on merits and exposure to the full effect of the assessment completed ex parte. Given the materials on record, the Tribunal found that the circumstances constituted sufficient cause for the delay and that the first appellate authority erred in dismissing the appeal in limine on technical grounds without deciding the appeal on merits.Conclusion: Delay of 123 days is condoned; the matter is restored to the file of the first appellate authority with a direction to condone the delay and decide the appeal on merits after affording due and reasonable opportunity of being heard to the assessee.
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