JUDGMENT
1. Upon hearing of the parties, we are of the view that the facts of this petition are such as can be disposed of finally right at this stage, without calling for any counter-affidavit. The petitioner moved an application under Section 256(1) of the Income-tax Act, 1961, with a delay of 17 days and made an application for condonation of delay, stating that the applicant being 80 years old and ill, could not contact his counsel well in time and, therefore, the application was delayed by 17 days. The Tribunal rejected the application for condonation of delay, without rejecting the contention regarding the illness made by the petitioner. The Tribunal, in our view, on the facts and circumstances of this case, ought to have adopted a justice-oriented approach and ought to have allowed the application of the petitioner ; otherwise also, without rejecting the plea of illness, the Tribunal was not justified in rejecting the application of the petitioner made for condonation of delay. For the reasons, we accept the contention of the petitioner and allow this petition. The order dated April 29 1988 (annexure T to the writ petition), is quashed and the Tribunal is directed to entertain the application made under Section 256(1) of the Income-tax Act, 1961, and dispose of the same on merits according to law.