Condonation of delay in filing tax appeal: unexplained gaps led to rejection and dismissal on limitation grounds.

Condonation of delay in filing a tax appeal was refused where the appellant LTU failed to satisfactorily explain multiple unexplained gaps between requisitioning and receipt of the certified tribunal copy. The High Court applied the 180-day limitation principle and found a cumulative inordinate delay of 704 days, held that the onus to provide acceptable explanation rested on the appellant, rejected the condonation application, and dismissed the appeal for want of limitation and maintainability on that ground.

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Issues: Whether the delay of 704 days in filing the appeal should be condoned and whether the appeal should be entertained despite being filed beyond the statutory limitation period.

Analysis: The Court examined the delay condonation application and the chronology of events showing receipt of the tribunal order on 20.07.2015, subsequent correspondence between the Kolkata Commissionerate and the LTU, and long unexplained gaps (notably from 25.08.2015 to 26.09.2016 and other unexplained intervals). The appellant failed to provide an acceptable explanation for these periods of inaction and did not satisfactorily account for the cumulative delay of 704 days.

Conclusion: The delay condonation application is rejected and the appeal is dismissed; decision is in favour of the Respondent (assessee).

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