Counsel's admitted negligence justified condonation of delay and remand for fresh appellate decision on merits.

Delay in filing a first appeal was condoned where the appellant showed that the default arose from the admitted mistake of counsel, who had received the papers and fee but failed to file the appeal in time. The Court applied the principle that a litigant should not suffer for counsel's negligence and found that the dispute had not been examined on merits. The appellate orders rejecting the appeal were therefore unsustainable, and the matter was remitted to the First Appellate Authority for fresh decision on merits.

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Issues: Whether delay in filing the first appeal could be condoned where the appellant showed that the delay occurred due to the admitted mistake of the advocate, and whether the matter should be sent back for decision on merits.

Analysis: The first appeal was undisputedly filed beyond time. The explanation offered was that the papers and fee had been handed over to the advocate, who assured that the appeal had been filed, but later admitted by affidavit that the appeal could not be filed within time due to his own fault. In such circumstances, the failure was attributable to counsel and not to the assessee. The Court applied the principle that a litigant should not suffer for the negligence of counsel, and since the controversy had not been examined on merits, justice required that the appeal be decided substantively.

Conclusion: The delay was liable to be condoned and the orders rejecting the appeal could not be sustained. The matter was remitted to the First Appellate Authority for decision on merits.

Final Conclusion: The revisions succeeded, the impugned appellate orders were set aside, and the first appellate authority was directed to decide the appeal afresh on merits.

Ratio Decidendi: Where delay in filing an appeal is shown to have arisen from the admitted negligence of counsel, the litigant should not be denied adjudication on merits and the appeal ought to be heard substantively.

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