Condonation of delay within the permissible period requires a liberal approach where sufficient cause is shown.

An 87-day delay in filing an appeal before the Commissioner (Appeals) was held to be within the condonable period, and the appellate authority was expected to adopt a liberal approach where the explanation, though not fully convincing, showed sufficient cause in the interest of justice. The refusal to condone the delay was set aside, and the matter was remanded for decision on merits.

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Issues: Whether the delay of 87 days in filing the appeal before the Commissioner (Appeals) ought to have been condoned and the matter decided on merits.

Analysis: The delay was within the condonable period available to the appellate authority. The explanation for the delay was not found fully convincing, but the circumstances placed by the appellant were considered sufficient to warrant a liberal approach in the interest of justice. The refusal to condone the delay was therefore not sustained.

Conclusion: The delay was required to be condoned, the order refusing condonation was set aside, and the matter was remanded to the Commissioner (Appeals) for decision on merits.

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