Tribunal grants appeal delay, cites systemic factors, orders consolidation for joint hearing

The Tribunal granted condonation of the delay in filing the appeal by the Revenue, citing systemic factors beyond their control and no evidence of negligence. The Tribunal found the circumstances warranted leniency and ordered the appeal to proceed. Additionally, the Counsel for the Respondents requested consolidation of similar appeals by the Revenue, which the Tribunal accepted, directing the cases to be heard jointly for further proceedings.

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Issues:
Delay in filing the appeal.

Analysis:
The judgment revolves around an application filed by the Revenue to condone a delay of 49 days in filing an appeal. The timeline of events from the receipt of the Order-in-Appeal to the filing of the appeal was presented, showing the steps taken in processing the appeal. The Revenue emphasized that the issue was dealt with promptly and that the delay was due to systemic factors beyond their control. They asserted that there was no negligence or malice involved in the delay. The Revenue also expressed confidence in the merits of their case and urged the Tribunal to consider the delay leniently. The representative of the Revenue explained the reasons for the delay, highlighting the efforts made to pursue the appeal diligently.

Upon considering the arguments presented by both parties and the explanation provided by the Revenue, the Tribunal concluded that the delay in filing the appeal should be condoned. The Tribunal found that the circumstances surrounding the delay warranted leniency, as there was no evidence of negligence or intentional delay on the part of the Revenue. Therefore, the Tribunal granted the condonation of the delay. Additionally, the Counsel for the Respondents requested that similar appeals by the Revenue be consolidated and heard together. The Tribunal accepted this request and ordered the cases to be posted jointly for further proceedings.

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