ORDER
G.N. Srinivasan, Member (J)
1. This is an application for condonation of delay in filing the appeal under the following circumstances.
2. The assessee’s unit was closed. During the closure the assessee has filed an appeal against the order-in-original passed by the Asstt. Commissioner, Rajkot. By the order-in-original they were required to pay Rs. 27,211.80. An appeal was filed before the Commissioner (Appeals), Ahemedabad who directed the assessee to pay the sum of Rs. 14,000/- by way of pre-deposit. The said order was sent to the appellant whose factory was closed. The Collector (Appeals) by the impugned order after noting the fact that the appellant’s factory was closed, dismissed the appeal on the ground that there is non-compliance of provision of Section 35F. This order was passed by the Collector (Appeals) sometime in February 1999 but seems to have been received by the appellant in March 1999. The appellant did not file the appeal before the Tribunal within 3 months thereafter. But they have filed the appeal due to the fact that the unit was closed and having come to know of the decision of the appeal from the Range office, they have collected the copy of the Appellant order from the Range office and immediately filed the appeal before this Tribunal.
3. The question before me is whether application for condonation of delay of appeal should be condoned. After hearing both parties, I am of the view that under the peculiar circumstances of the case, the delay can be condoned. From the narration of the facts, it will be clear the appellant had paid the amount indicated by the Collector (Appeals) namely Rs 14,000/- for prosecuting the appeal before the appellate authority. No doubt it might have been paid belatedly, the reasons could be that the extra-ordinary circumstances in the life of the venture of the assessee namely the closure of the unit of the assessee. No businessman opens an office with a view to close it. It is a normal expectation of any businessman that his firm would flourish for long time to come. With this idea in view the matter in the commercial man’s point of view, I excuse the delay in filing the appeal. The impugned order has been passed for non-compliance of Section 35F of the Act. Therefore I set aside the impugned order and remand the matter back to the appellate authority for consideration of the matter de novo. The appeal is allowed and impugned order set aside . Stay petition also stands disposed of.