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TMI Blog2021 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... me in the way of the Petitioner s appeal for being considered on merits by the Appellate Authority. This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal. The impugned order dated 10th March, 2021 of the Appellate Authority rejecting the appeal on the ground of delay, is hereby set aside. The appeal is now restored to the file of the Additional Commissioner of State Tax (Appeal), Balasore and is directed to be listed there for directions on 5th July, 2021 at 11 am. - W.P.(C) No.15061 of 2021 - - - Dated:- 7-6-2021 - The Chief Justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal would be the date of the issue of the provisional acknowledgment. If it is filed after seven days, the date of filing of the appeal would be the date of submission of such certified copy. 6. As it transpires, in the present case, the Petitioner could furnish a certified copy of the order of appealed against only on 9th March, 2021, i.e., more than three months and 21 days after the filing of the appeal. According to the Appellate Authority, i.e., the Additional Commissioner of State Tax (Appeal), Balasore, this delay could not be condoned and, therefore, the appeal itself was dismissed as not having been preferred in time. 7. This Court has heard the submissions of Mr. V. Narasingh, learned counsel for the Petitioner and Mr. Mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine as he had come into contact with a client who had tested positive for Covid-19. 11. The difficulties faced by lawyers and litigants in the Covid affected times, where the functioning of the Courts and Tribunals is limited in applying for and obtaining certified copies of orders is generally known. Acknowledging this reality, the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority and the delay in that regard ought to have been condoned. Also the wording of Section 107 (4) is such that the authority is not precluded from co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with law not later than 4th October, 2021. 14. Before parting with the case, this Court must note that it was brought to its attention that in other similar matters, the Appellate Authority has declined to condone the delay in the appellants filing a certified copy of the order appealed against. It is clarified that the Appellate Authority may adopt a liberal approach considering that these are times of restricted functioning of Courts and tribunals due to the Covid pandemic. As long as the appeal is accompanied by an ordinary downloaded copy of the order appealed against, verified as a true copy by the Advocate for the Appellant, the delay in filing such certified copy, subject to it not being extraordinary, the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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