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    <description>The appeal was allowed by remand to the Commissioner (Appeals) as a violation of natural justice principles was found due to the failure to consider the appellant&#039;s letter requesting an adjournment. The initial order was set aside, emphasizing the need for a fair opportunity for the appellant to explain the delay in filing the appeal. The case highlights the importance of considering all relevant factors, such as adjournment requests, in decisions regarding the condonation of delay in legal proceedings.</description>
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      <description>The appeal was allowed by remand to the Commissioner (Appeals) as a violation of natural justice principles was found due to the failure to consider the appellant&#039;s letter requesting an adjournment. The initial order was set aside, emphasizing the need for a fair opportunity for the appellant to explain the delay in filing the appeal. The case highlights the importance of considering all relevant factors, such as adjournment requests, in decisions regarding the condonation of delay in legal proceedings.</description>
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