Condonation of delay application does not merit consideration but in view of the offer made to allow condonation with cost, cost imposed of Rupees Ten thousand
IN the matter of the COD application, the applicant submitted that one of the partners dealing with tax related matter was suffering from Infective Hepatitis and was advised rest for a month from November 15 to December 15; thereafter he was afflicted with low back pain and hypertension and was again advised one month bed rest. Xerox copies of Medical certificates were produced and the decision of the Supreme Court in Collector, Land Acquisition Anantnag and Another vs. MST, Katiji and Others - () is cited with a request to take a liberal approach. It is also submitted that the Bench may condone the delay with imposition of costs.
The Revenue representative submitted that as the O-in-A was received by the applicant in September, there is no reason given for not filing the appeal in time by early November; that in any case the appeal papers are required to be prepared by the Advocate; that the apex Court in later judgments has held that every day's delay beyond the prescribed period needs to be explained; that the explanation is not satisfactory and the application needs to be rejected.
The Bench observed -
"5. I have gone through the papers. I find that before the Commissioner (Appeals) three opportunities were given to the appellant and they did not turn up. Even after receiving the Order-in-Appeal, no steps were taken to file the appeal in time. I also note that the preamble of the impugned order itself specifies the time limit and the authority to whom the appeal is to be filed. I also note that copies of the medical certificates produced are one from a surgeon and is not clear from the certificate that he is a specialist on the subject. The second certificate is from a doctor from different place. Under the circumstances, the condonation of delay application does not merit consideration. However, I accept the offer made by the learned Consultant to allow condonation with cost. Accordingly, the applicant is directed to deposit Rs. Ten thousand only with the Commissioner within a period of four weeks from today…."
The cost effective way!