Condonation of delay allowed where appellants bona fide pursued the wrong remedy and sought revision in time.

Delay in filing the appeal was condoned because the appellants had spent the relevant period pursuing a revision application before the Government under a bona fide belief that it was the correct remedy. The record showed that the delay was explained by that mistaken but genuine course of action, and it was not treated as so excessive as to defeat the appeal. A liberal approach was applied in the interests of justice, and the condonation application was allowed.

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Issues: Whether the delay in filing the appeal against the Commissioner (Appeals)' order should be condoned.

Analysis: The appellants had pursued a revision application before the Government under a bona fide belief as to the correct remedy, and the record showed that time during the delay period was spent in pursuing that course. The delay was not treated as so long as to defeat the appeal, and the interests of justice were considered to favour a liberal approach.

Conclusion: The delay was condoned and the application was allowed.

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