There was a delay of 554 days in filing an appeal before the High Court. Hence the Appellant filed an application u/s 5 of the Limitation Act praying therein for condonation of delay in filing the appeal.

The High Court dismissed the application for condonation of delay as well as the appeal. In the opinion of the High Court, the Appellant failed to make out any sufficient cause for condoning the delay in filing appeal and hence the application seeking condonation of delay of 554 days in filing the appeal was not liable to be condoned.

It was held by the Apex Court that the delay in filing the appeals were condoned because of the reasons that assessee was mentally disturbed due to disputes going on in his family and was not able to attend to his day-to-day duties due to his old age, prolonged ailments and hospitalization due to heart decease.