Condonation of marginal delay allowed where explained by postal and courier delay, leading to remand for merits review.

Marginal delay in filing an appeal before the Commissioner (Appeals) was held capable of condonation where the assessee showed timely despatch, postal holidays and courier delay as the cause. Because the appeal had been dismissed only on limitation and no decision on merits had been taken, the dismissal was set aside and the matter remanded for fresh consideration. The text stresses that a short, explained delay should not defeat substantive adjudication, and that reconsideration must follow observance of natural justice.

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Issues: Whether the marginal delay in filing the appeal before the Commissioner (Appeals) ought to have been condoned, and whether the dismissal of the appeal for delay warranted setting aside and remand for fresh adjudication.

Analysis: The delay was explained as arising from intervening postal holidays and delay by the courier agency, with supporting material showing timely despatch of the appeal papers. The dismissal was only on limitation and no adjudication on merits had taken place. In view of the marginal nature of the delay and the explanation furnished, the delay was liable to be condoned and the matter required reconsideration on merits after observance of natural justice.

Conclusion: The delay was condoned, the order dismissing the appeal for delay was set aside, and the matter was remanded for de novo consideration.

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