Appeal dismissed due to delay in filing; Condonation application rejected for lack of evidence.

The Tribunal rejected the appellants' Condonation of Delay application as they failed to provide sufficient evidence to justify the 10-month and 14-day delay in filing the appeal. The Tribunal noted that the decision not to appeal was a conscious choice based on the previous Consultant's advice, and the subsequent change of opinion was deemed insufficient. Consequently, the appeal was considered barred by limitation and was rejected, along with the Condonation of Delay application.

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Issues: Condonation of Delay in filing appeal.

Analysis:
1. The appellants sought to decide the Condonation of Delay application based on written submissions. The delay in filing the appeal was 10 months and 14 days from the date of the impugned order. The appellants claimed that their previous Consultant advised against filing an appeal, leading to the delayed submission. The present Consultant later advised filing the appeal.

2. The Revenue, represented by the S.D.R., opposed the condonation of delay, arguing that no justifiable reason existed for the delay. The Tribunal noted that the decision not to file the appeal was a conscious choice based on the previous Consultant's advice. The appellants failed to provide an affidavit or evidence from the Consultant to support their claim.

3. The Tribunal found the appellants' change of opinion regarding filing the appeal insufficient to warrant condonation of the delay. Despite being directed to produce evidence from the previous Consultant, the appellants could not substantiate their claim. Consequently, the Tribunal rejected the condonation of delay application.

4. Since the delay was not condoned, the appeal filed by the appellants was deemed barred by limitation and liable to be rejected. The Tribunal disposed of both the Condonation of Delay application and the appeal accordingly.

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