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?

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.