Delay condonation in tax appeal permitted, with statutory pre-deposit and appellate consideration directed in accordance with law.

The writ petition was disposed of by permitting the petitioner to file an appeal against the impugned order-in-original within two weeks, subject to statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the question of delay and decide the appeal in accordance with law.

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Outcome: The writ petition was disposed of by granting liberty to the petitioner to file an appeal against the impugned order-in-original within two weeks with statutory pre-deposit and a delay condonation application, and the appellate authority was directed to consider delay and decide the appeal in accordance with law.

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