Condonation of delay under Sabka Vishwas Scheme application denied after finding inordinate negligence; appeal not entertained.

Condonation of delay under the Sabka Vishwas (Legacy Dispute Resolution) Scheme was examined on the basis of inordinate delay and negligence in prosecuting the claim. The Tribunal held the appellant failed to explain nearly 18 months' delay, did not produce documentary proof that SVLDRS rejection was communicated late, and could have checked the revenue website where the rejection appeared shortly after filing. Applying judicial discretion, the Tribunal refused to condone the delay and declined to entertain the appeal.

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Issues: Whether the petition for condonation of delay of 2262 days in filing the appeal against the Order-in-Original may be allowed.

Analysis: The Tribunal examined the cause of delay alleged by the applicant, namely reliance on filing an application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) and non-receipt of communication of rejection. The Tribunal found that the outer appellate date expired on 10.04.2018 whereas the SVLDRS came into force in November 2019; the applicant could not reasonably await a future scheme. The Tribunal also noted that the SVLDRS application was rejected on departmental records within days and that the applicant provided no documentary evidence showing that rejection was conveyed to them only in November 2023. The availability of progress/status on the Department's website and the applicant's failure to check or produce evidence were taken into account. The Tribunal distinguished cited precedents on their facts and held that the applicant's conduct amounted to negligence and inordinate delay not warranting exercise of discretion in favour of condonation.

Conclusion: The petition for condonation of delay is dismissed and the discretionary remedy of condonation is refused (decision in favour of Revenue).

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