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of <h1>Delay in Filing Appeal Condoned Due to COVID-19, Employee Shortages, and Election Duties; Tribunal to Expedite Hearing.</h1> <h3>M/s Royal Sanitations Versus Commissioner Of Commercial Tax</h3> The Court upheld the Tribunal's decision to condone a 1365-day delay in filing an appeal, citing valid reasons such as employee shortages, the impact of ... Condonation of delay of 1365 days in filing the appeal - sufficient reason for delay or not - contrary to the decision of Supreme court in the matter of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT] or not - HELD THAT:- The delay is explained by the authorities and the appeal is required to be heard by the Tribunal, as so much time has already elapsed - also, the hearing of the appeal should be expedited. Accordingly, the Tribunal is directed to hear and decide the appeal within four months from date. The revision petition is disposed of. Issues involved: The issue involves the condonation of a delay of 1365 days in filing an appeal before the Commercial Tax Tribunal, contrary to previous Supreme Court decisions.Details of the Judgment:Issue 1: The revision petition was filed against the Tribunal's order condoning a delay of 1365 days in filing the appeal. The question of law raised was whether the Tribunal was legally justified in condoning such a significant delay.Revisionist's Argument: The revisionist's counsel cited a previous judgment of the same Court to argue against condoning such inordinate delays based on vague reasons. They referenced a Supreme Court judgment to support their stance.Opposite Party's Argument: The State's counsel contended that the Tribunal had valid reasons for condoning the delay, pointing to a Supreme Court judgment emphasizing the acceptability of explanations for delay.Judgment: The Court examined the reasons for the delay, which included employee shortages, COVID-19 impact, and election duties. It noted that the COVID-19 period had been excluded from the limitation for filing appeals by the Supreme Court. The Court also considered the maintenance of account books as per Rule 39 of U.P. VAT Rules. The Tribunal's decision was supported by a Supreme Court judgment in a related matter.Conclusion: The Court found the reasons for delay acceptable and directed the Tribunal to expedite the appeal hearing within four months. The revision petition was disposed of with these observations.
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