Condonation of delay was held appropriate where the taxpayer...

Condonation of delay was held appropriate where the taxpayer pursued rectification proceedings within time, and the record showed absence of negligence or mala fides; this constituted sufficient cause to admit the appeal for adjudication on merits. The Tribunal set aside the appellate authority's refusal to condone delay and remitted the matter with a direction to condone the delay and decide the appeal on merits after affording the taxpayer a reasonable opportunity to be heard. The operative effect is reinstatement of the appeal for merits consideration due to adequate cause for delay.