Condonation of delay refused where no sufficient cause was shown and document-supply objection could have been raised earlier.

A delay of about 290 days in filing an appeal was not condoned because no sufficient cause was shown. The appellant argued that relied-upon documents had not been supplied, but the record indicated that the documents were supplied and the grievance could have been raised earlier in the appeal itself. As the appellant had already contested the matter before the adjudicating authority and the Commissioner (Appeals) without those documents, the Tribunal found no justifiable impediment preventing timely filing and rejected the condonation application.

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Issues: Whether the delay of about 290 days in filing the appeal before the Tribunal deserved condonation.

Analysis: The appellant sought condonation on the ground that relied upon documents were not supplied. The Tribunal held that the appellant had already contested the matter before the adjudicating authority and the Commissioner (Appeals) even without those documents, and could have raised the same grievance as a ground in the appeal. The Tribunal further noted that the record indicated supply of the documents and found no justifiable impediment for filing the appeal within time.

Conclusion: The delay was not condoned and the application for condonation of delay was rejected.

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