Appeal Dismissed: Delay Not Justified Under Limitation Act

The Tribunal dismissed the application for condonation of delay in filing the appeal, as the reasons provided by the appellant were deemed unsatisfactory. The appellant's delay was not considered justified under the Limitation Act, as it was found that the decision to appeal was influenced by a subsequent decision against a co-noticee rather than valid grounds. Consequently, the impugned appeal was dismissed due to the lack of sufficient cause for the delay.

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Issues: Condonation of Delay in Filing Appeal

Analysis:
The appellant sought condonation of a 135-day delay in filing an appeal against an order dated 22nd March, 2019, citing reasons of being occupied with complying with Department's directions and not receiving a copy of the impugned order. The appellant's counsel argued that the delay should be excused due to these grounds.

The Department's representative contended that the appellant received the order within 3 days and highlighted that another party involved in the matter had already filed an appeal post the decision date. The Department opposed the condonation of delay based on these arguments.

Upon review, the Tribunal found that the appellant had received the order promptly and that the reasons provided for the delay were not satisfactory. It was noted that the appellant's decision to file the appeal was influenced by a subsequent decision against a co-noticee, indicating a lack of inclination to appeal before that point.

Regarding the argument about not receiving proper advice from the counsel due to not being served the order, the Tribunal clarified that the responsibility lies with the party concerned, not the counsel. The failure of the appellant to promptly seek advice and pursue the matter was deemed as negligence, which did not qualify as a "sufficient cause" under the Limitation Act to justify the delay.

Ultimately, the Tribunal dismissed the application for condonation of delay, leading to the dismissal of the impugned appeal as well. The decision was pronounced in open court, and the application was rejected due to the lack of valid reasons for the delay in filing the appeal.

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