Tribunal allows condonation of appeal delay due to administrative issues.

The Appellate Tribunal CESTAT, New Delhi allowed the condonation of a 44-day delay in filing an appeal due to administrative difficulties faced by the Revenue. The Tribunal considered past acceptance of administrative difficulties as grounds for condoning delays and listed the appeal for hearing alongside other appeals by the assessee.

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The Appellate Tribunal CESTAT, New Delhi allowed the condonation of a 44-day delay in filing an appeal due to administrative difficulties faced by the Revenue. The Tribunal noted that satisfactory grounds of administrative difficulties have been accepted in the past for condoning delays. The appeal was listed for hearing on the same day as other appeals by the assessee.

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