Condonation of brief delay supports merits-based adjudication, leading to remand for fresh appellate decision.

A short delay in filing the appeal was condoned because the explanation was supported by an affidavit stating that counsel was ill and the papers had been handed over in time. Once the delay was accepted, the dispute was required to be examined on merits, and the matter was remanded to the Commissioner (Appeals) for fresh adjudication. The operative principle is that a bona fide and plausible explanation for a brief delay may be accepted so that substantive rights are determined on merits rather than defeated by technical default.

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Issues: (i) Whether the six days' delay in filing the appeal before the Commissioner (Appeals) should be condoned. (ii) Whether the matter should be remanded to the Commissioner (Appeals) for decision on merits.

Issue (i): Whether the six days' delay in filing the appeal before the Commissioner (Appeals) should be condoned.

Analysis: The delay was supported by an affidavit explaining that the counsel was ill and unable to file the appeal in time, though the papers had been handed over within time. In the circumstances, the explanation was accepted.

Conclusion: The delay was condoned in favour of the appellant.

Issue (ii): Whether the matter should be remanded to the Commissioner (Appeals) for decision on merits.

Analysis: Once the delay was condoned and the appeal was taken up, the proper course was to have the dispute examined on merits by the lower appellate authority.

Conclusion: The matter was remanded to the Commissioner (Appeals) for fresh decision on merits in favour of the appellant.

Final Conclusion: The appeal succeeded to the extent of condonation of delay and remand for merits-based adjudication.

Ratio Decidendi: A short delay supported by a plausible and bona fide explanation may be condoned so that the dispute is decided on merits rather than on technical default.

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