Condonation of delay failed where a later circular and refund claim did not justify filing the appeal out of time.

A delay in filing an appeal beyond the prescribed limitation period was not treated as bona fide where the appellant relied on a later Board circular and a parallel refund claim. Those circumstances did not prevent the appeal from being filed within time, and the limitation requirement remained operative. On the facts stated, the delay was therefore not condonable and the appeal was liable to be dismissed.

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Issues: Whether the delay in filing the appeal should be condoned on the facts stated by the appellant.

Analysis: The appeal was filed well beyond the prescribed period. The reason advanced was that a later Board circular and a parallel refund claim justified the belated filing. The delay could not be treated as bona fide because the appeal ought to have been filed within time, and the refund proceedings did not prevent filing the appeal within limitation.

Conclusion: The delay was not condonable and the appeal was liable to be dismissed.

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