Condonation of delay for pursuing the wrong remedy bona fide led to allowance of the appeal delay application.

Delay in filing the appeal was condoned because the appellant had spent the intervening period pursuing a revision application under a bona fide belief that it was the correct remedy. The Tribunal treated the delay as arising from prosecution of the wrong forum, noted that it was not inordinate, and held that the ends of justice favoured condonation. The condonation application was therefore allowed.

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Issues: Whether the delay of over six months in filing the appeal against the order of the Commissioner (Appeals) should be condoned.

Analysis: The appellant had initially pursued a revision application before the Government under a bona fide belief that it was the proper remedy. The Tribunal noted that the period of delay was spent in prosecuting that wrong remedy and that the delay was not inordinate. In the circumstances, the ends of justice warranted condonation.

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

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