Court grants condonation for 29-day delay in tax appeal filing

The court allowed the applicant's request for condonation of a 29-day delay in filing a tax appeal challenging a tribunal's order. The court accepted the explanation provided for the delay and granted the application without imposing any costs.

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Issues: Condonation of Delay in Filing Tax Appeal

Analysis:
- The applicant filed an application under section 5 of the Limitation Act, 1963, seeking condonation of a 29-day delay in filing a tax appeal challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad.
- The court heard arguments from both parties' advocates, Mr. Anand Nainawati for the applicant and Mr. Nirzar Desai for the respondents.
- After considering the submissions and the contents of the application, the court found that the delay in filing the tax appeal was adequately explained.
- Consequently, the court allowed the application, condoned the delay, and made the rule absolute without imposing any costs.

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