2018 (9) TMI 988

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....annot be considered as sufficient cause that had prevented him from presenting the appeal within the period of 2 months against the order of the first adjudicating authority. He has not gone into the merit of the case. 2. During hearing of the appeal, the ld. Counsel for the appellant submitted that the proprietor of the firm had submitted the order copy and other necessary documents to his Chartered Accountant Shri Amit Agarwal who earlier represented the appellant before various forums in the instant matter and the Chartered Accountant promised to get the appeal drafted and filed in due course. As the appellant suffered from bad health, he could not meet his Chartered Accountant to take stock of the situation, that attributed to the....

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....ound mentioned to have represented the appellant during personal hearing. From the above factual aspect it cannot be denied that there was change of authorised representative made by the appellant for the purpose of filing of appeal before the Commissioner (Appeals) and the reason attributed by the appellant for such change of representative was due to nonfiling of appeal by his previous Chartered Accountant within the stipulated period, when he himself was suffering from sickness. 5. It is a settled principal of law that appellant had to show sufficient cause that prevented him to prefer appeal within the stipulated period but "sufficient cause" is a question of fact and the same is dependent on various factors/ situations, sickness bei....

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....cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay and there is no presumption that delay was occasioned deliberately. 9. In another decision, reported in (2001) 9 SCC 106, Hon'ble Supreme Court has observed that where the delay is of a few days, the court should adopt a liberal approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of few days. Whether the delay is inordinate, the consideration of prejudice to the opposite party will be a relevant factor calling for a more cautious approach, but in the latter case where the delay is of few days, no such consi....