Condonation of delay accepted where officer's illness and hospitalisation constituted sufficient cause for late filing.

A short delay in filing an appeal may be condoned where sufficient cause is shown, and illness of the officer handling the matter was accepted as a valid explanation. The 22-day delay was treated as brief, the hospitalisation explanation was found credible, and the refusal to condone delay was not sustained. The delay was therefore condoned, and the appeal was remanded to the Commissioner (Appeals) for hearing on merits.

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Issues: Whether the delay of 22 days in filing the appeal before the Commissioner (Appeals) was liable to be condoned on sufficient cause being shown.

Analysis: The appeal was delayed because the officer dealing with the matter had fallen ill and was hospitalised. The delay was short, and the explanation was accepted as a sufficient cause preventing timely filing of the appeal. The refusal to condone delay was therefore not sustained.

Conclusion: The delay was condoned and the matter was remanded to the Commissioner (Appeals) for hearing the appeal on merits.

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