Condonation of delay in a statutory appeal may be warranted...

Condonation of delay in a statutory appeal may be warranted where the taxpayer explains that the assessment order was not served and became known only during recovery proceedings. Dismissing the appeal solely on limitation without adequately considering that explanation can prevent examination of challenges to reassessment initiation and assessment based on total turnover rather than taxable income. The appeal may be restored for an independent merits decision, subject to costs for substantial delay, with all merits contentions remaining open.