The appellant had filed an appeal with delay of 29 days. The 29 days was within the condonable period of 30 days. The commissioner appeals dismissed the appeal on the ground that no condonation application was filed. The reason for not filing condonation application was that the consultant of the appellant was of the view that the time period to file appeal was 3 months and not 2 months. Any case laws on the fact that non filing of condonation application should not lead to dismissal of appeal?
Appeal Filed 29 Days Late Dismissed Without Condonation Application, Consultant's Mistake About Filing Period Deemed Insufficient Grounds The appellant filed an appeal with a 29-day delay, within the condonable period of 30 days. The Commissioner dismissed the appeal because no condonation application was filed, as the appellant's consultant mistakenly believed the filing period was 3 months rather than 2 months. Multiple case laws support that dismissal based solely on non-filing of condonation application is inappropriate. Courts have established that substantial justice should prevail over technicalities, especially when delays are within condonable periods. The Supreme Court in several cases has ruled that innocent parties should not suffer due to their consultant's mistakes, and lower authorities are bound to follow higher judicial precedents that prioritize hearing appeals on merit over procedural formalities. (AI Summary)
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