Condonation of delay in filing appeal due to secretary's serious ill health; court exercised discretionary relief and allowed appeal.

Condonation of a 1,637day delay in filing an appeal was allowed where the secretary swore to serious ill health, the illness affidavit was not disputed by the Revenue, and there was no allegation of mala fide conduct by the society. The HC applied equitable discretion, treating the secretary's incapacitation as sufficient cause for the delay, observed that the society did not gain any unfair advantage by the belated filing, and therefore exercised its discretion to condone the delay and permit the appeal to proceed.

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Issues: (i) Whether the delay of 1637 days in instituting the appeal can be condoned.

Analysis: The petition advances reasons for delay including internal management difficulties, change of office-bearers, prolonged serious illness of the society's secretary with hospitalization and surgery resulting in near inactivity for close to two years, subsequent steps taken to engage auditors and counsel, and disruption due to the COVID-19 pandemic. The Revenue does not allege mala fide motive and has not denied the secretary's health condition. The legal framework emphasises that condonation of delay rests on judicial discretion guided by whether sufficient cause is shown, whether substantial justice would be defeated by refusal, and whether mala fide or ulterior motives exist. Precedents invoking substantial justice and examination of sufficient cause are relied upon to demonstrate that technical delay should not defeat substantive rights where acceptable explanations are furnished. The court applied these principles to the facts and found the explanation credible and uncontradicted on material points, and that the society would not gain unfair advantage by the belated filing.

Conclusion: The delay of 1637 days is condoned and the petition for condonation is allowed in favour of the assessee.

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