Condonation of delay accepted where technical PAN duplication blocked e-filing and intent to appeal was shown by timely fee payment.

Delay in filing the first appellate appeal was condoned on the basis of sufficient cause where the appeal fee had been paid within time, indicating intent to pursue the remedy, and the delay in electronic upload was traced to a technical impediment arising from the existence of two PANs on the income-tax portal. The assessee's steps to cancel one PAN and link the surviving PAN with Aadhaar supported the explanation. The refusal to admit the appeal was set aside, and the matter was remitted for decision on merits.

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Issues: Whether the delay in filing the appeal before the first appellate authority should be condoned.

Analysis: The appeal fee had been paid within time, showing an intention to pursue the appellate remedy. The delay in uploading the appeal was explained as arising from a technical impediment caused by the existence of two PANs, which prevented electronic filing on the income-tax portal, and the assessee had taken steps to cancel one PAN and link the remaining PAN with Aadhaar.

Conclusion: The delay was held to be supported by sufficient cause and was condoned. The impugned order refusing to admit the appeal was set aside and the matter was remitted for decision on merits.

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