Condonation of Delay

[Vasudev Mehta]

respected Sir,

The Commissioner (Appeals) rejected the appeal on the ground that no condonation application was filed, however COD was filed but was not considered by the Commissioner (Appeals). Hence, the Appellants applied for rectification of order for which the commissioner (Appeals) gave hearing but did not dispose it off. Hence, Appellants approached CESTAT but there is a delay of 20 days. Will CESTAT condone the delay since we have received hearing. Is there any case law for the same?

[KASTURI SETHI]

Yes but you must solid ground for delay. There is a number of  case laws on this issue. A few are as under :-

2024 (7) TMI 741 - CALCUTTA HIGH COURT - ACME PAINTS AND RESIN PVT. LTD. Versus DEPUTY COMMISSIONER OF REVENUE, STATE TAX

 

[KASTURI SETHI]

SUJIT DAS Versus SENIOR JOINT COMMISSIONER OF REVENUE, STATE TAX, JALPAIGURI CIRCLE - 2024 (5) TMI 1400 - CALCUTTA HIGH COURT

2024 (6) TMI 666 - CALCUTTA HIGH COURT - PARTHA PRATIM DASGUPTA Versus JOINT COMMISSIONER OF STATE TAX

[Vasudev Mehta]

Respected sir,

There is a delay in filing of 20 days before cestat since the assesse was waiting for disposal of rectification application by commissioner (appeals). Are there any case law that waiting for disposal of rectification application is sufficient cause for condoning delay?

[KASTURI SETHI]

 O.K. I shall try to trace out specific case law and, if comes by, I shall  post here.

[Vasudev Mehta]

Thank You Sir

[KASTURI SETHI]

Dear Querist,

You can take shelter of the following judgement :- 

2024 (12) TMI 140 - MADRAS HIGH COURT - M/S. SPK AND CO, REPRESENTED BY ITS JOINT MANAGING PARTNER VERSUS THE STATE TAX OFFICER, MUTHUKULATHUR

AI Summary

Condonation of delay: awaiting disposal of a rectification application can justify condoning a short appellate filing delay. The central issue concerns condonation of delay where the appellant awaited disposal of a rectification application by the Commissioner (Appeals) before filing an appeal to the tribunal. Delay attributable to awaiting disposal of an intra authority rectification request can constitute sufficient cause for condonation of delay if the appellant demonstrates reasonable grounds for the wait; reliance on recent case law supporting this principle is advised.