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Issues: Condonation of delay in filing an appeal before the Appellate Tribunal.
In this case, the appellant sought condonation of a two-month delay in filing an appeal before the Appellate Tribunal due to health reasons. The appellant, a chronic asthma patient, claimed to have suffered a severe attack, prompting a visit to a doctor who advised immediate relocation to a dry climate for relief. As a result, the appellant had to stay in Jaipur from the 1st week of September until the end of October. Upon returning to Mumbai on 3-11-2003, the appellant realized the appeal had not been filed and promptly took action to prepare and file it within a week. The appellant's consultant argued that the delay was not due to negligence but rather the medical emergency. On the other hand, the Revenue contended that the appellant's reasons were unsubstantiated, labeling them as pretense to cover the delay. The consultant confirmed that the appellant was not hospitalized in Jaipur when questioned by the Bench. After considering both parties' arguments and reviewing the records, the Tribunal found that the appellant's case did not warrant condonation of the delay. Consequently, 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 sufficient evidence to support the appellant's claim of a medical emergency necessitating the delay, ultimately resulting in the unfavorable outcome for the appellant in this legal matter.
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