2015 (10) TMI 640 - HC - Service Tax

High Court overturns delay ruling in civil appeal due to file handler leaving job. Tribunal to process appeal if papers in order.

The High Court of Madras set aside the order refusing to condone a 109-day delay in a civil miscellaneous appeal due to the person handling the file ... Condonation of delay - delay of 109 days - person, who was dealing with the file did not bring it to the notice of the appellant and he left the job - held that:- aid reason is a bona fide and sufficient reason to condone the delay of 109 days. Sufficient cause having been shown, the Appellate Tribunal ought to have condoned the delay. - Delay condoned. The High Court of Madras set aside the order refusing to condone a 109-day delay in a civil miscellaneous appeal. The delay was due to the person handling the file leaving the job, which was deemed a sufficient reason. The Appellate Tribunal was directed to number the appeal if the papers are in order. The appeal was disposed of with no costs.