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Issues: Whether the delay of 69 days in filing the appeal against the assessment order should be condoned and the impugned rejection order set aside subject to conditions.
Analysis: The assessment order was dated 23.08.2024 and the appeal was filed on 28.02.2025 with a delay of 69 days beyond the condonnable period. The petitioner attributed the delay to the pendency of a rectification application and offered to pay an additional 10% of the disputed tax amount over and above the statutory pre-deposit. Having examined the factual chronology and the remedial mechanism available to an appellant under the statutory appellate regime, the circumstances relied upon (pendency of rectification application) are found to be a plausible ground for extending condonation. The petitioner's offer to make an additional payment as a term for condoning the delay is a recognised equitable condition to secure the public revenue while permitting adjudication on merits. Accordingly, subject to the agreed payment, procedural relief by setting aside the rejection and permitting the appeal to be admitted is directed, with the appellate authority to decide the appeal on merits after affording opportunity to the appellant.
Conclusion: The delay of 69 days is condoned; the appeal rejection order dated 09.04.2025 is set aside subject to payment of an additional 10% of the disputed tax amount (over and above statutory pre-deposit). Upon such payment the appellate authority is directed to admit the appeal on record and decide it on merits after providing sufficient opportunity to the appellant.
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