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        Case ID :

        2022 (10) TMI 706 - AT - Customs

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        Tribunal dismisses appeal due to significant delay in filing, citing lack of verifiable reasons. The tribunal dismissed the appellant's appeal due to a significant delay of 715 days in filing the appeal, well beyond the due date. The appellant's ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Tribunal dismisses appeal due to significant delay in filing, citing lack of verifiable reasons.

                              The tribunal dismissed the appellant's appeal due to a significant delay of 715 days in filing the appeal, well beyond the due date. The appellant's grounds for condonation of delay, including citing the Supreme Court's order on limitation extension due to Covid-19, were deemed insufficient. The tribunal emphasized the need for specific and verifiable reasons for delay, highlighting the lack of concrete evidence or affidavit from the alleged responsible party. Consequently, both applications for condonation of delay were dismissed, resulting in the dismissal of the appeal itself.




                              Issues:
                              Delay in filing appeal, grounds for condonation of delay, applicability of Supreme Court order on limitation extension due to Covid-19, sufficiency of grounds for condonation of delay, dismissal of appeal.

                              Analysis:
                              The judgment revolves around a miscellaneous application seeking condonation of delay of 715 days in filing an appeal against an order dated March 8, 2019. The appellant filed the appeal on March 21, 2022, well after the due date of June 10, 2019. The appellant cited various grounds for the delay, including the departure of an associate of the appellant's counsel without notice, and the applicability of the Hon'ble Supreme Court's order on limitation extension due to the Covid-19 pandemic.

                              The tribunal noted that the Supreme Court's order regarding limitation extension during the pandemic was intended for cases where the limitation fell after March 2020, which did not apply in this situation where the due date was in June 2019. The tribunal also highlighted that the appellant failed to provide specific details such as the name of the counsel or associate responsible for the delay. Despite the appellant's claim of a prepared appeal, the lack of concrete evidence or affidavit from the alleged responsible party led the tribunal to dismiss the grounds for condonation of the delay.

                              Ultimately, the tribunal found that the appellant failed to present reasonable grounds for the significant delay in filing the appeal. As a result, both miscellaneous applications seeking condonation of delay were dismissed, leading to the dismissal of the appeal itself. The judgment emphasizes the importance of providing concrete and verifiable reasons when seeking condonation of delay in legal proceedings to ensure fairness and adherence to procedural requirements.
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                              ActsIncome Tax
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