2009 (11) TMI 453 - AT - Service Tax

Condonation of delay- Limitation - This application for condonation of delay is filed by the applicants for condonation of delay of 48 days in filing the appeals. Held that- records indicating proprietor suffering from serious back ache and was under treatment from qualified medical physician. Medical certificate produced. Thus delay condoned.

Summary

Issues: Condonation of delay in filing appeals, setting aside of order by High Court, consideration of medical grounds for delay

Condonation of Delay in Filing Appeals:
The applicants filed an application for condonation of delay of 48 days in filing the appeals. Previously, the Tribunal had dismissed similar applications for condonation of delay, stay petitions, and appeals, stating that the reason for delay, low back ache, was not sufficient. The Tribunal rejected the COD application, leading to the dismissal of stay petitions and appeals as time-barred. However, the High Court set aside this order and directed the Tribunal to hear the matter afresh. The High Court disapproved of the conduct of the writ petitioner but decided to give one more opportunity to the petitioner. The Court remanded the matter to the Tribunal to consider the application for condonation of delay afresh. The petitioner was directed to appear before the Tribunal without waiting for any notice. If the petitioner failed to appear, the application for condonation of delay and the appeal would be dismissed. If the petitioner appeared and argued the case, the Tribunal was instructed to dispose of the matter within 45 days.

Setting Aside of Order by High Court:
The High Court set aside the Tribunal's order dated 31-8-2005, where the Tribunal had dismissed the petitioner's appeal due to non-argument despite multiple adjournments. The Tribunal had also rejected the application for condonation of delay. The High Court, while disapproving of the petitioner's conduct, decided to grant one more opportunity. The Court directed the Tribunal to reconsider the application for condonation of delay. The petitioner was given a specific date to appear before the Tribunal, with instructions for timely disposal of the matter if the petitioner presented arguments.

Consideration of Medical Grounds for Delay:
Upon hearing both sides and reviewing the records, it was noted that the Proprietor was suffering from a serious backache and was under medical treatment. A medical certificate was produced along with the application for condonation of delay. Considering that the Proprietor was unable to instruct legal counsel due to his medical condition, the Tribunal allowed the condonation of delay applications. The Registry was directed to accept the stay petitions and appeals, which were to be listed for disposal on a specified date.

In conclusion, the judgment addressed the issues of condonation of delay in filing appeals, the setting aside of the Tribunal's order by the High Court, and the consideration of medical grounds for the delay. The High Court's decision to grant another opportunity to the petitioner, along with the Tribunal's acceptance of the medical grounds for delay, led to the allowance of the condonation of delay applications and the direction for further proceedings.