2015 (10) TMI 981 - HC - Service Tax

Condonation of delay in filing the application - Delay of 375 days Copy of order not filed due to medical condition of the consultant Tribunal held that delay in filing is due to negligence and inaction on the part of the Appellant Held That - Consultant of appellant having suffered from certain medical ailments, which cannot be stated as negligence and inaction - Delay in filing the appeal should be condoned Appeal allowed in favour of the Appellant.

Summary

Issues:
Delay in filing appeal, Condonation of delay, Negligence, Health condition of consultant, Right of appeal, Judicial precedent on condonation of delay.

Analysis:
The case involved an appeal by the assessee against the rejection of their application by the Tribunal due to a delay of 375 days in filing the appeal. The appellant cited the maternity and health problems of their consultant as the reason for the delay. The Tribunal considered it a case of negligence and inaction on the part of the appellant, leading to the rejection of the condonation petition. The appellant then filed a Civil Miscellaneous Appeal challenging the Tribunal's decision.

During the hearing, it was noted that the right of appeal is crucial and the delay in filing the appeal was attributed to the consultant's health issues. The Revenue did not contest the appellant's explanation for the delay, nor did they allege any mala fide intent. Citing a Supreme Court judgment, it was emphasized that in cases of negligence or inaction, courts should adopt a liberal approach to advance substantial justice instead of strictly adhering to technical grounds like limitation.

Considering the medical condition of the consultant, supported by medical records, the High Court deemed it appropriate to condone the delay in filing the appeal. The Court allowed the appeal, set aside the Tribunal's order, and directed the Tribunal to consider the appeal on its merits, subject to other conditions being met. As a result, the Civil Miscellaneous Appeal was allowed without costs, and the connected Miscellaneous Petitions were closed.