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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Delay Condoned by CESTAT Due to Genuine Cause</h1> The Appellate Tribunal CESTAT NEW DELHI allowed a COD application for late filing of an appeal due to a genuine cause. Despite the initial challenge ... Condonation of delay - delay caused by institution in wrong forum - genuine cause for delay - maintainability of revision petition vis-a -vis appeal to TribunalCondonation of delay - delay caused by institution in wrong forum - Whether the delay in filing the appeal before the Tribunal should be condoned on the ground that the impugned order was earlier challenged before a wrong forum and remained pending until rejected as non-maintainable. - HELD THAT: - The appeal against the impugned order was initially filed before an incorrect forum by the appellant and remained pending there until the revisionary authority dismissed it as not maintainable, directing that an appeal should be filed before the Tribunal. Following that rejection, the appellant filed the appeal before the Tribunal. The Tribunal found that the period during which the matter was pending in the wrong forum constituted a genuine cause for the delay in approaching the proper forum. In view of this factual position, the Tribunal exercised its discretion to exclude the time spent in the wrong forum and to condone the delay in filing the appeal.Delay in filing the appeal is condoned and the application for condonation of delay is allowed.Final Conclusion: The Tribunal allowed the condonation application, holding that the delay caused by pursuing remedies before the wrong forum until those remedies were held non-maintainable constituted a genuine cause for late filing; the appeal was therefore admitted despite the delay. The Appellate Tribunal CESTAT NEW DELHI allowed a COD application due to a genuine cause for late filing the appeal before the Tribunal. The appeal was filed well within the time despite being initially challenged before the wrong forum. The delay was condoned, and the COD application was allowed.

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        ActsIncome Tax
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