CESTAT allowed the appeal by way of remand. The appeal filed on ...

Reasonable delay in filing appeal should not lead to dismissal without considering explanation.

January 8, 2025

Case Laws Customs AT

CESTAT allowed the appeal by way of remand. The appeal filed on 30.02.2019 was within one month of receipt of the order in original by the appellant. The Commissioner (Appeals) mechanically rejected the appeal on the ground of limitation without considering the explanation given by the appellant for the delay. CESTAT held that the matter should be re-heard by the Commissioner (Appeals) on merits without discussing the aspect of limitation, as there was nothing on record to show that the appellant deliberately caused the delay.

View Source

← Previous Next →

CESTAT allowed the appeal by way of remand. The appeal filed on ...

Reasonable delay in filing appeal should not lead to dismissal without considering explanation.

January 8, 2025

Case Laws Customs AT

You may also like:

Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

Exemption u/s 11 / 10(23C)(vi) - Condonation of delay - There is no such provision nor there is any power to condone the delay after considering the reasonable reasons....

The Telangana High Court considered the rejection of an application u/s 119(2)(b) due to delay in submitting Form 10B along with the Auditor's report by a petitioner...

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

Condonation of delay in filing an appeal - delay of 442 days - The explanation for delay of 442 days in our view is insufficient, unsatisfactory and unreasonable....

Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing...

Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting...

Condoning the inordinate delay of '1924 days' for filing appeal before ITAT - Absolutely no tenable reason or explanation has been offered by the Appellant/Assessee for...

Condonation of delay filing appeal before ITAT - delay of 3966 days - revenue appeals - As there is an explanation as regards the bonafide reasons/omission on the part...

Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

Condonation of delay in filing appeal - sufficient cause for condoning the delay or not - The petitioner contended that despite the delay, their case had merit,...

Condonation of Delay - Delay of 1677 days - no reasonable explanation has been given - Civil Appeal dismissed. - SC

The ITAT considered the condonation of delay in filing appeals before the CIT(A). The delay of 93 days was attributed to pursuing alternative remedies in the High Court....

The HC quashed the show cause notice pending adjudication for over 15 years due to inordinate and unexplained delay by the respondent. The respondent's affidavit failed...

Quick Updates: