Condonation of delay must rest on relevant legal considerations, not a prejudicial classification of the appellant's status.

Condonation of delay cannot be refused merely because the appellant is a professional company. The Commissioner (Appeals) had rejected a short delay solely on that classification-based assumption, without applying legally relevant considerations under the statutory condonation scheme. As the explanation for the delay did not disclose mala fides and the refusal rested on a prejudicial view of the appellant's status, the time-bar rejection was held unsustainable and was set aside.

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Issues: Whether the rejection of the appeal as time-barred was justified merely because the appellant was a professional company and the delay in filing was 19 days.

Analysis: The Commissioner (Appeals) declined condonation of delay on the sole ground that a professional company ought not to have delayed filing the appeal within the prescribed period. Such a classification-based approach was held to be arbitrary and inconsistent with the statutory scheme for condonation of delay. The explanation for the short delay was not found to involve mala fides, and the appeal was not to be shut out on a prejudiced view of the appellant's status.

Conclusion: The rejection of condonation of delay was held unsustainable and the time-bar order was set aside.

Ratio Decidendi: Condonation of delay cannot be refused merely on the basis of the appellant's status as a professional entity; the delay application must be decided on legally relevant considerations and not on a prejudicial classification.

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