Tribunal denies condonation for 387-day appeal delay due to inadequate reasons by appellant's CA.

The tribunal dismissed the appellant's miscellaneous application seeking condonation of a 387-day delay in filing the appeal before the forum. The tribunal found the reasons provided by the appellant's Chartered Accountant, related to the death of a partner in 2010 and the age and health of the remaining partner, insufficient to justify the delay. Dr. D.M. Misra, leading the tribunal, agreed with the Revenue's representative that the explanations were not reasonable. As a result, the tribunal dismissed the application for condonation of delay, leading to the dismissal of the appeal.

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Issues Involved: Condonation of delay in filing an appeal before the forum.

Analysis:
- The appellant filed a miscellaneous application seeking condonation of a 387-day delay in filing the appeal before the forum.
- The appellant's Chartered Accountant explained that the delay was due to the death of a partner in 2010, resulting in the other partner, who is now 64 years old, being unable to manage pending affairs due to ill health and old age.
- The Revenue's representative argued that the reasons provided were insufficient to justify condonation of the delay, emphasizing the lack of a reasonable explanation for the lengthy delay.
- The tribunal, led by Dr. D.M. Misra, agreed with the Revenue's stance, finding the appellant's reasons unconvincing. They noted that attributing the delay to the death of a partner eight years ago and the age of the remaining partner was not a reasonable justification for the delay.
- Consequently, the tribunal dismissed the miscellaneous application for condonation of delay, leading to the dismissal of the appeal as well.

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