2013 (5) TMI 617 - AT - Service Tax

Condonation of delay appeal - Held that - There is no evidence attached in any form as to the reasoning given by the appellant for the delay in filing appeal before the Tribunal. There is various decisions taken by the higher fora regarding condonation of delay and in this case no justifiable reason has been given for condonation of delay. Dismissed.

Summary

Issues: Condonation of delay in filing appeal before the Tribunal.

Analysis:
The judgment pertains to an application filed for condonation of a 40-day delay in filing an appeal before the Tribunal. The delay was attributed to the resignation of the concerned person and the failure to hand over the impugned order to the consultant for processing. The Chartered Accountant representing the Appellant presented this argument. However, upon review, the judge found the reasoning for seeking condonation to be fallacious. The judge noted the absence of any evidence supporting the reasons for the delay in filing the appeal. It was observed that the Appellant did not diligently pursue the legal issue upon receiving the impugned order. Despite acknowledging precedents on condonation of delay, the judge concluded that no justifiable reason was provided in this case, leading to the dismissal of the condonation application.

The judge emphasized the lack of merit in the condonation application and dismissed it accordingly. Consequently, the stay petition and appeal were also dismissed. The judgment underscores the importance of diligence in pursuing legal matters promptly and the necessity of providing justifiable reasons for seeking condonation of delay. The decision highlights the critical role of evidence and valid reasoning in such applications and serves as a reminder of the legal standards that must be met when requesting condonation of delay before a Tribunal.