2023 (7) TMI 1129

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....the present appeal is as to whether the appellant is entitled to get the delay of 18 days condoned. 2. We have heard Mr. Mayank Sharma, Advocate for the appellant and Mr. Rakesh Kumar, Authorized Representative for the Respondent. 3. Ld. Counsel for the appellant has mentioned that a short delay of 18 days occurred in filing the appeal before Commissioner (Appeals). The delay was purely due to the ill health of the appellant who had fallen sick when he visited his village during the period of limitation and due to the said sickness, he couldn't come back for his appeal papers to have been signed so as to be filed within the prescribed time period. Ld. Counsel has placed reliance upon the affidavit given deposing the same. It has also ....

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....asons for not considering the request for condonation of delay. But as on date we observe that the contentions of the appellant about reason for delay of 18 days have duly been supported by his affidavit. It has been deposed that he was away to a village where he had fallen sick and thus was unable to come to Delhi to sign the papers required for filing appeal. He deposed that the moment he got recovered he immediately contacted his lawyer to file the present appeal, however delay of 18 days occurred. The possibility of getting no proper medical aid in a village cannot be ruled out. Hence the absence of document stands reasonably explained. Keeping in view the same and the directions of Hon'ble Apex Court in the case of Collector of Land Ac....