Condonation of delay granted where notice was only portal-uploaded and the appeal was restored for merits hearing.

Delay in filing the appeal was condoned after the petitioner showed reasonable cause: the statutory notices had been uploaded on the portal, but no hard copy was served, and the demand came to notice only when recovery steps began. On that factual basis, the appellate order rejecting the appeal on limitation was set aside, and the appeal was directed to be heard on merits after affording the petitioner an opportunity of hearing.

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Issues: Whether the delay of 285 days in filing the appeal deserved condonation and whether the appellate order rejecting the appeal on limitation required interference.

Analysis: The delay was explained on the ground that the statutory notices were uploaded in the portal, but no hard copy was served on the petitioner, and the petitioner came to know of the demand only when recovery steps were initiated. In these circumstances, the Court found reasonable cause for the delay and accepted the explanation for non-filing within time.

Conclusion: The delay of 285 days was condoned, the appellate order rejecting the appeal on limitation was set aside, and the appeal was directed to be heard and decided on merits after affording an opportunity of hearing to the petitioner.

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