Condonation of delay where appeal was posted in time but reached late through postal delay; matter restored for merits.

Where an appeal is dispatched within the limitation period by registered post and its late receipt is due to postal transit, the delay may be condoned if the appellant acted diligently. On that basis, the first appellate authority's rejection of the appeal as time-barred was set aside, the delay was condoned, and the matter was remanded for disposal on merits after affording a personal hearing.

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Issues: Whether the delay in filing the appeal before the Collector (Appeals) was liable to be condoned where the appeal had been dispatched in time but received after expiry of the limitation period.

Analysis: The appeal was forwarded by registered post before the limitation period expired, and the delayed receipt in the office of the Collector (Appeals) was attributable to postal delay. In these circumstances, the delay in filing the appeal before the first appellate authority was condoned.

Conclusion: The delay was condoned in favour of the appellant, the order dismissing the appeal as time-barred was set aside, and the matter was remanded for disposal on merits after granting an opportunity of personal hearing.

Final Conclusion: The dismissal for limitation did not stand, and the appeal was restored to the appellate stage for decision on merits.

Ratio Decidendi: Where an appeal is dispatched within time and the delay in receipt is due to postal transit, the delay may be condoned if the surrounding circumstances show diligence by the appellant.

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