Appeals Dismissed for Delay Despite Personal Issues

The Tribunal dismissed the appeals as time-barred, rejecting the applications for condonation of delay in filing the appeals due to reasons such as dislocation of residence and personal issues. Despite the challenges faced by the applicants, including receiving the order late and the sudden demise of the Director's mother, the Tribunal emphasized that these were not valid grounds for the significant delay of over 405 days in filing the appeals. The Tribunal noted that the applicants were aware of the order's receipt date and available remedies, ultimately leading to the dismissal of both appeals.

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Issues: Condonation of delay in filing appeals due to dislocation of residence and personal reasons.

Analysis:
1. The applicants filed applications for condonation of a 405-day delay in preferring the appeals. The advocate representing the applicants argued that they received the Commissioner (Appeals) Order late and faced challenges due to dislocation from their residence and the sudden demise of the Director's mother.

2. The Ld. AR representing the respondent contended that the applicants had received the order on time and cited a relevant case law to support their argument.

3. The Tribunal noted that the Commissioner (Appeals) order was received on 05.11.2013, and the last date for filing the appeal was 04.02.2014. Despite this timeline, the appeal was filed on 17.03.2015, causing a delay of over 405 days. The Tribunal emphasized that the applicants were aware of the order's receipt date and the available remedies. Additionally, the impugned order was a denovo order following a Tribunal remand to the Commissioner (Appeals).

4. The Tribunal found no justifiable reason to condone the 405-day delay. It ruled that reasons such as dislocation of residence and personal issues were not valid grounds for the delay. Consequently, the applications for condonation of delay were rejected, and both appeals were dismissed as time-barred.

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