75th Founding Day Lecture Meeting on “India@2030” Know More

November 2016

2016 (44) STR 31 (Mad.) Hitech Manpower 14 Consultant Pvt. Ltd. vs. CESTAT Chennai

By CA Puloma Dalal
CA Jayesh Gogri
CA Mandar Telang
Chartered Accountants
Reading Time 1 mins
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Is condonation of a delay in filing an appeal beyond statutory
prescribed period possible?

Facts

An appeal was filed by Appellant
before the Tribunal after a lapse of statutory period of filing of appeal along
with application for condonation of delay. Appellant prayed that delay occurred
due to misplacement of order by security guard who received the order on
account of closure of company for the last four years. The tribunal dismissed
the appeal on the ground that the reason stated for the delay was not
acceptable.

Held:

On appeal before the high  Court, the Court observed that normally, fault
of employees cannot be a reason for condoning delay. But, considering the fact
of closure of company in this case, the Court agreed to condone the delay and
accordingly, set aside the order of the tribunal rejecting the appeal and
directed the tribunal to take up the appeal for hearing.

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