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Appeal Dismissed Due to Excessive Delay in Filing - Lack of Justification The Tribunal rejected the appellant's application for condonation of a 1786-day delay in filing an appeal against an Order-in-Appeal. The appellant's ...
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Appeal Dismissed Due to Excessive Delay in Filing - Lack of Justification
The Tribunal rejected the appellant's application for condonation of a 1786-day delay in filing an appeal against an Order-in-Appeal. The appellant's explanation citing reliance on accountants and auditors was deemed insufficient, with the Tribunal finding no ambiguity in the impugned order. Consequently, the appeal was dismissed on 29.01.2019, as the delay was considered excessive and lacking valid justification.
Issues: Condonation of Delay in Filing Appeal, Justification for Delay, Ambiguity in Impugned Order
Condonation of Delay in Filing Appeal: The appellant filed an application seeking condonation of a delay of 1786 days in filing an appeal against Order-in-Appeal No. 07/2013 (V-II) ST dated 01.03.2013. The appellant, through the counsel, explained that the delay was due to not being well-educated and relying on guidance from the accountant and auditors. The appellant approached the auditors upon receiving the Order-in-Appeal, and after subsequent correspondence with the department, filed the appeal on 25.04.2018. The appellant requested the delay be condoned and the appeal accepted.
Justification for Delay: The departmental representative argued that the delay was inordinate and lacked proper justification. It was contended that if the appellant was advised by auditors and accountants, there should have been no difficulty in understanding the order passed by the first appellate authority. The department emphasized the lack of convincing reasons for the delay.
Ambiguity in Impugned Order: Upon reviewing the submissions and the impugned order, the Tribunal found no ambiguity in the order as alleged by the appellant. The impugned order only modified the Order-in-Original in specific paragraphs. Given that the appellant had the guidance of both the accountant and auditors, there was no valid reason for the delay in filing the appeal until prompted by a notice from the department for arrears recovery. The Tribunal deemed the delay excessive and the explanation insufficient for condonation.
In conclusion, the Tribunal rejected the application for condonation of the 1786 days delay, leading to the dismissal of the appeal. The decision was pronounced in the Open Court on 29.01.2019.
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