Liberal condonation of marginal delay in appeal filing required where re-presentation cured only a formatting defect.

A marginal or non-existent delay in re-presenting an appeal should be dealt with liberally where the appellant explains that the filing was within time and only the format was corrected to meet departmental requirements. On those facts, rejection of the appeal on a technical delay ground was not justified. The order refusing to entertain the appeal was set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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Issues: Whether the delay in filing the appeal before the Commissioner (Appeals) ought to have been condoned and the appeal heard on merits.

Analysis: The appeal was accompanied by an explanation that it had been filed within time and was thereafter re-presented in the proper format as required by the departmental office. On these facts, the delay was either nonexistent or at worst marginal. In matters of marginal delay, a liberal approach to condonation was required, and dismissal of the appeal on a technical ground was not justified.

Conclusion: The delay was required to be condoned. The order rejecting the appeal for delay was set aside and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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