Tribunal condones 140-day appeal delay due to non-receipt of order, sets stay petition hearing.

The Tribunal condoned a delay of 140 days in filing the appeal due to non-receipt of the order by the appellant, who had engaged in correspondence with the office of Commissioner (Appeals) to obtain the order. The Tribunal considered the circumstances and accepted the date of communication of the order as 19-7-2011, when it was supplied by the office of Commissioner (Appeals). Consequently, the delay was condoned, and the stay petition was scheduled for a hearing on 7-3-2012.

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Issues:
Delay in filing the appeal.

Analysis:
The case involved an application to condone a delay of 140 days in filing the appeal. The order-in-appeal was passed on 14-1-2011, with the Revenue claiming it was sent by speed post and received on 18-1-2011. However, the appellant argued that their factory was under bank possession, evidenced by documents, and the order might have been received by the bank. The appellant had requested a copy of the order on 17-3-2011 and again on 28-4-2011, indicating non-receipt. The limitation period expired around 18-4-2011, but the appellant had engaged in correspondence with the office of Commissioner (Appeals) before that, showing non-receipt and a request for the order. The Tribunal noted that if the order had been promptly served on 17-3-2011, the appeal could have been filed within time.

The Tribunal considered the circumstances and decided to condone the delay in filing the appeal. They accepted that the date of communication of the order should be considered as 19-7-2011 when it was supplied by the office of Commissioner (Appeals). Consequently, the delay was condoned, and the stay petition was scheduled for a hearing on 7-3-2012. The decision was made after a thorough examination of the facts presented, including the appellant's efforts to obtain the order and the impact of the delay caused by non-receipt and lack of timely response from the Revenue.

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