Condonation of delay in tax appeal granted on terms, with additional pre-deposit required before restoration.

Delay of 285 days in filing an appeal against an ex parte summary order was condoned because the explanation that the petitioner was unaware of the order was found genuine. The Court set aside the rejection order on terms, requiring an additional pre-deposit of 5% of the disputed tax, in addition to the 10% already paid, as a condition for restoration of the appeal. The appellate authority was directed to take the appeal on record and decide it on merits after hearing the petitioner.

---

---

Issues: Whether the delay of 285 days in filing the appeal against the summary order was liable to be condoned and the rejection order set aside, subject to payment of additional pre-deposit.

Analysis: The delay was attributed to the petitioner's lack of awareness of the ex parte summary order. The explanation was accepted as genuine, and the Court found it appropriate to condone the delay on terms. Since 10% of the disputed tax had already been paid as pre-deposit, the Court directed payment of an additional 5% of the disputed tax amount within four weeks as a condition for restoration of the appeal.

Conclusion: The delay was condoned, the rejection order was set aside, and the appellate authority was directed to take the appeal on record and decide it on merits after hearing the petitioner.

---