Condonation of delay in filing appeal accepted where accountant's absence explained the late filing and merits review was restored.

Delay in filing an appeal before the first appellate authority was treated as supported by reasonable cause where the assessee's accountant was away on outdoor duty and the appeal was filed shortly after his return. On those facts, the delay was not regarded as unexplained or lacking bona fides, so dismissal of the appeal as time-barred was unjustified. The delay was condoned and the matter was remanded for fresh disposal on merits after giving the assessee an opportunity of hearing.

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Issues: Whether the delay in filing the appeal before the first appellate authority should be condoned and the appeal restored for decision on merits.

Analysis: The explanation that the assessee's accountant was away on outdoor duty and that the appeal was filed after his return was not found to be incorrect. On the facts, the delay was attributable to the accountant's absence and the appeal was filed within a short period thereafter. In these circumstances, the delay could not be treated as lacking reasonable cause.

Conclusion: The dismissal of the appeal as time-barred was unjustified, the delay was condoned, and the matter was sent back for fresh disposal on merits after hearing the assessee.

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