Tribunal allows appeal delay due to finalizing accounts, emphasizes importance of timely filing

The Tribunal condoned a 26-day delay in filing an appeal before the Commissioner (Appeals), remanding the matter for de novo consideration. The Tribunal considered the appellant's reason for delay, related to finalizing Company Accounts, as sufficient cause. Citing previous judgments, including a Supreme Court decision, where similar delays were condoned to prevent injustice, the Tribunal emphasized the importance of preparing annual accounts. The Commissioner (Appeals) was directed to decide the matter within three months, providing an opportunity for the appellants to be heard.

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Issues involved: Delay in filing appeal before Commissioner (Appeals) and condonation of delay.

The Commissioner (Appeals) dismissed the appeal due to a delay of 26 days in filing the appeal, noting that the appellant's casual approach was not a sufficient cause for condonation of delay. The reason given for the delay was the busy schedule of the concerned person in finalizing Company Accounts. An application seeking condonation of delay was filed, but it was not accepted. The Commissioner cited judgments of the Tribunal and Gujarat High Court in similar cases. The appellant's appeal was dismissed based on the delay.

The appellant relied on a Supreme Court judgment where a delay of 86 days was condoned to prevent gross injustice. Similar delays were also condoned by various other courts and benches in different cases. After hearing both sides, the Tribunal found that marginal delays have been condoned on sufficient cause being shown in previous judgments. The preparation of annual accounts was considered an important function, and the reason given by the appellant for the delay was deemed sufficient. The Tribunal, therefore, condoned the delay and remanded the matter to the Commissioner (Appeals) for de novo consideration. The Commissioner (Appeals) was directed to decide the matter within three months from the date of receipt of the order on merits after giving an opportunity of hearing to the appellants. The stay application was also disposed of accordingly.

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