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Tribunal allows appeal extension due to COVID-19, waives formal application, remands for decision. The Tribunal condoned the delay in filing the appeal before them, citing the COVID-19 pandemic as a valid reason for the delay, and waived the formal ...
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Tribunal allows appeal extension due to COVID-19, waives formal application, remands for decision.
The Tribunal condoned the delay in filing the appeal before them, citing the COVID-19 pandemic as a valid reason for the delay, and waived the formal application requirement. The matter was remanded to the Commissioner for a decision on the merits, allowing the appeal and granting the Appellant a reasonable opportunity for a hearing, with both parties able to produce evidence in their favor.
Issues: 1. Delay in filing the appeal before the Tribunal. 2. Condonation of delay due to COVID-19 pandemic. 3. Failure to file a formal application for condoning the delay. 4. Appeal filed beyond the statutory period. 5. Decision of the Ld. Commissioner (Appeals) to reject the appeal without considering the merits. 6. Condonation of delay in filing the appeal before the Ld. Commissioner (Appeals). 7. Remand of the matter to the Ld. Commissioner (Appeals) for deciding the appeal on merits. 8. Granting a reasonable opportunity of hearing to the Appellant.
Analysis:
1. The Appellant received the Order-in-Appeal on 20.08.2020 and was required to file the appeal on or before 20.11.2020. However, the appeal was filed on 30.12.2020, beyond the statutory filing period. The Appellant did not file a formal application for condoning the delay but cited the COVID-19 pandemic as the reason for the delay, referring to the extension of compliance deadlines until 31.12.2020 as per a Gazette Notification.
2. Considering the circumstances, the Tribunal decided to condone the delay in filing the appeal before them, waiving the requirement of a formal Miscellaneous Application for Condonation of Delay (COD). Additionally, the Appellant filed a Miscellaneous Application for out-of-turn hearing of the appeal, which was taken up with the consent of both parties.
3. The Order-in-Original was communicated to the Appellant on 14.03.2019, requiring the appeal to be filed before the First Appellate Authority within 60 days, i.e., on or before 14.05.2019. However, the appeal was filed on 31.05.2019, after the statutory period but within the condonable period of 30 days. The Ld. Commissioner (Appeals) did not condone the delay and rejected the appeal without considering the merits.
4. The Tribunal, in this case, decided to condone the delay in filing the appeal before the Ld. Commissioner (Appeals) and remanded the matter back to the Ld. Commissioner (Appeals) for a decision on the merits without revisiting the aspect of limitation. The appeal filed by the Appellant was allowed by way of remand, with a directive to grant a reasonable opportunity of hearing to the Appellant and keeping all issues open for both parties to produce evidence in their favor.
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