Condonation of one-day filing delay granted where the limitation deadline fell on a Sunday public holiday.

A one-day delay in filing an appeal was condoned because the last day for filing fell on a Sunday and public holiday, and the explanation was found genuine. The rejection of the appeal solely on limitation was held unwarranted in the circumstances, and the appeal was restored to the record for adjudication on merits after opportunity to be heard.

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Issues: Whether the delay of 1 day in filing the appeal against the assessment order ought to be condoned and the appeal restored for decision on merits.

Analysis: The delay was marginal and arose because the last day for filing the appeal fell on a Sunday, which was a public holiday. The Court accepted this explanation as genuine and found that the rejection of the appeal solely on limitation was not warranted in the circumstances. In the interest of justice, the delay was directed to be condoned and the appeal taken on record for adjudication on merits after affording sufficient opportunity.

Conclusion: The delay of 1 day was condoned, the rejection order was set aside, and the appeal was directed to be heard and decided on merits.

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