Bona fide pursuit of rectification can justify condonation of delay in filing an income-tax appeal.

Bona fide pursuit of an alternate statutory remedy can constitute good and sufficient cause for condoning delay in filing an appeal against an intimation under section 143(1) of the Income-tax Act, 1961. The assessee supported its explanation with an affidavit showing that rectification proceedings under section 154 had been pursued before the appeal was filed. As the rectification request had not been finally and effectively concluded as assumed by the first appellate authority, the delay was treated as adequately explained and required to be condoned, with the appeal to be heard on merits.

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Issues: Whether the delay in filing the appeal against the intimation under section 143(1) of the Income-tax Act, 1961 should be condoned in view of the assessee's pursuit of rectification under section 154 of the Income-tax Act, 1961.

Analysis: The delay was supported by an affidavit stating that the assessee had pursued rectification proceedings before filing the appeal. The record showed that the rectification request had not been finally and effectively concluded in the manner assumed by the first appellate authority, and the assessee's explanation that it was pursuing another statutory remedy was accepted as bona fide. In these circumstances, the delay was treated as having been explained by good and sufficient cause.

Conclusion: The delay was required to be condoned and the appeal was to be heard on merits by the first appellate authority.

Ratio Decidendi: Bona fide pursuit of an alternate statutory remedy can constitute sufficient cause for condonation of delay in filing an appeal.

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