Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be heard.

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....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.....