Condonation of delay must be sought before the correct forum; separate unexplained delay in the tribunal appeal led to dismissal.

A condonation application must be filed before the forum where the delay actually occurred; a request relating to delay in filing an appeal before the Commissioner (Appeals) could not be entertained by the Tribunal. The Tribunal also noted that the appeal before it was itself delayed by about nine months, and no separate condonation application was filed to explain that delay. On that basis, the application was held not maintainable and the appeal was dismissed for delay.

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Issues: Whether a condonation application filed before the Tribunal for delay caused in filing the appeal before the Commissioner (Appeals) was maintainable, and whether the appeal before the Tribunal was liable to be dismissed for unexplained delay.

Analysis: The delay of 26 days pertained to the filing of the appeal before the Commissioner (Appeals), not before the Tribunal. Since the prayer for condonation related to a delay in a different forum, the application could not be entertained by the Tribunal. The Tribunal also found that the appeal before it itself suffered from an inordinate delay of about nine months, and no condonation application had been filed to explain that delay.

Conclusion: The condonation application was held not maintainable before the Tribunal, and the appeal was dismissed for delay.

Ratio Decidendi: A condonation application must be moved before the forum in which the delay occurred, and a separate, explained request is for delay in filing the appeal before the Tribunal itself.

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