2015 (8) TMI 747 - HC - Service Tax

Adjournment request - tribunal refused to adjourn the hearing and dismissed the appeal - Condonation of delay - elay of 185 days - Held that - Counsel for the appellant was unable to appear on that date, Annexure-B adjournment petition dated 14/11/2013 was sent and the same was received by the Registry of the Tribunal on 17/1/2014. It is further stated that they had also sent an E- mail on 18/1/2014, a copy of which is Annexure-B2, requesting the Tribunal for an adjournment - when such requests were received by the Tribunal, seeking an adjournment of the hearing, in the absence of a finding that the request was not made for bona fide reasons, the Tribunal was not justified in rejecting the same and proceeding with the hearing of the matter. Appellant has satisfactorily explained the reason for delay - Delay condoned - Matter restored before the Tribunal to be heard on merit.

Summary

Issues:
Delay in filing appeal, Condonation of delay, Tribunal's decision on delay petition

Delay in filing appeal:
The appellant filed an appeal along with an application for condonation of delay, citing a delay of 185 days. The Tribunal dismissed the delay petition, stating that the delay was not satisfactorily explained. The appellant had requested an adjournment, which was not considered by the Tribunal. The High Court held that in the absence of a finding that the request for adjournment was not made for bona fide reasons, the Tribunal was not justified in rejecting the request and proceeding with the hearing. Consequently, the High Court set aside the order dismissing the delay petition.

Condonation of delay:
The High Court examined the affidavit filed by the appellant requesting condonation of delay and found that the delay had been satisfactorily explained. Therefore, the High Court held that the delay in filing the appeal would stand condoned.

Tribunal's decision on delay petition:
The High Court directed that upon receipt of the judgment, the Tribunal should consider the appeal on its merits and dispose of it in accordance with the law after affording both parties an opportunity to be heard. The High Court allowed the appeal, setting aside the Tribunal's decision on the delay petition.