Condonation of delay in appeal filing granted after explanation of misplaced file, deceased adviser, and need to decide on merits.

A 630-day delay in filing an appeal before CESTAT Hyderabad was condoned after the Tribunal accepted the explanation that the impugned order had been handed to the Chartered Accountant handling the matter, the appeal was believed to be in progress, and the lapse came to light only on receipt of a demand notice. The Tribunal noted some lack of diligence by the appellant, but treated the death of the Chartered Accountant and difficulty in retrieving the file as relevant factors. The delay was condoned and the application allowed, subject to payment of costs.

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Issues: Whether the delay of 630 days in filing the appeal before the Tribunal should be condoned.

Analysis: The appellant stated that the impugned order had been handed over to the Chartered Accountant who was handling the matter, that the appeal was believed to be under progress, and that the lapse came to light only after a demand notice was received. It was also placed on record that the Chartered Accountant had died in the meantime and the file was later retrieved with difficulty. The Tribunal noted that the appellant had not been sufficiently diligent, but considered the explanation for the delay and the need to afford an opportunity to contest the matter on merits.

Conclusion: The delay was condoned and the application was allowed, subject to payment of costs.

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