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2018 (6) TMI 1426 - AT - Service TaxCondonation of delay of 914 days in filing appeal - Held that - Ld. Counsel was making only oral submissions as to there being legal complexity as can be seen from the above reproduced application seeking for condonation of delay of 914 days and also the affidavit supporting to the application - nothing is mentioned as to the reasons for filing the appeal belatedly accordingly in our view there is no acceptable justification for inordinate delay in filing the appeal - COD application dismissed.
Issues:
Delay of 914 days in filing the appeal before the Tribunal. Analysis: The application before the Appellate Tribunal CESTAT Hyderabad was for condonation of a delay of 914 days in filing the appeal. The applicant provided reasons for the delay, citing problems in both business and personal life as the cause. The delay was claimed to be neither wilful nor due to negligence. The affidavit filed in support of the application reiterated the reasons for the delay and requested the Tribunal to condone the delay. The Tribunal considered the submissions made by both sides and examined the records. The Tribunal noted that the delay was sought to be justified based on the problems faced by the appellant in business and personal life. However, upon perusal of the records, the Tribunal found that the reasons for the delay were not adequately explained. The Tribunal highlighted that the application and the supporting affidavit did not provide acceptable justification for the significant delay of 914 days in filing the appeal. The Tribunal observed that the oral submissions made by the counsel regarding legal complexities were insufficient to justify the delay. Ultimately, the Tribunal dismissed the application for condonation of delay, leading to the dismissal of the appeal itself. The decision was based on the lack of acceptable justification presented for the inordinate delay in filing the appeal. The judgment emphasized the importance of providing clear and valid reasons for delays in legal proceedings to warrant condonation.
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