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TMI Blog2014 (12) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Accountant before the appellate authority and, therefore, relied upon him to give him proper guidance. However, since no proper guidance was given till the appellant contacted the learned advocate who represents him before the Tribunal, there was a delay in preferring the appeal. Moreover, the appellant has shown his bona fides by depositing 75% of the amount. Under the circumstances, the Tribunal was not justified in summarily rejecting the application without properly applying its mind to the explanation given by the appellant. It is by now well settled that the court while considering an application for condonation of delay should adopt a pragmatic approach which furthers the cause of justice and not a narrow or pedantic app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appellant had entered into a contract with M/s Indian Rayon, Veraval for carrying out the work of electrical house wiring and industrial wiring in the plant site and colony area of M/s Indian Rayon. Thus, essentially the appellant is engaged in doing labour work and was not aware of the intricacies of law. It was submitted that after receiving the order-in-appeal the appellant had contacted his Chartered Accountant who had told him that the Commissioner (Appeals) had directed the adjudicating authority to re-quantify the demand and advised him to wait for the re-quantification. He also informed the appellant that he would be required to first deposit the entire amount of demand and penalty and only then he would be allowed to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The following substantial question of law arises for consideration. Whether on the facts and in the circumstances of the case, the Tribunal was justified in not condoning the delay caused in preferring the appeal? 5. The facts are not in dispute. Against the order-in-appeal dated 13th February, 2013 made by the Commissioner (Appeals), the appellant herein preferred an appeal before the Tribunal; however, there was a delay of 189 days in preferring the said appeal and hence, the appellant also move an application seeking condonation of the delay caused in preferring the appeal. By the impugned order, the Tribunal has rejected the application for condonation of appeal and dismissed the appeal as well as the application for stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the consultants and advocates whom they approached informed that they need to pay the entire amount and then only an appeal can be filed and that they were scared of paying the huge amount at that point of time and approached the service recipients for giving them payments so that they can pay the dues and continue to file the appeal. The Tribunal found no justifiable reason given by the appellant for condoning the delay. Another reason given by the appellant to the effect that they have deposited 75% of the amounts which is more than the amount directed by the first appellate authority also did not find favour with Tribunal, which dismissed the application for condonation of delay and consequently, also dismissed the stay application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the delay without assigning any reasons whatsoever as to why such explanation was not acceptable. The impugned order, therefore, is a non speaking order which does not set out the reasons for rejecting the application for condonation of delay. Moreover, from the averments made in the application, it appears that the appellant had, at no point of time, given up the cause nor does it appear as if there was any gross negligence or laches on the part of the appellant in prosecuting the appeal. Moreover, the appellant has shown his bona fides by depositing 75% of the amount. Under the circumstances, the Tribunal was not justified in summarily rejecting the application without properly applying its mind to the explanation given by the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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