2015 (10) TMI 640 - HC - Service Tax

Condonation of delay - delay of 109 days - person, who was dealing with the file did not bring it to the notice of the appellant and he left the job - held that - aid reason is a bona fide and sufficient reason to condone the delay of 109 days. Sufficient cause having been shown, the Appellate Tribunal ought to have condoned the delay. - Delay condoned.

Summary

The High Court of Madras set aside the order refusing to condone a 109-day delay in a civil miscellaneous appeal. The delay was due to the person handling the file leaving the job, which was deemed a sufficient reason. The Appellate Tribunal was directed to number the appeal if the papers are in order. The appeal was disposed of with no costs.