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Delay due to misplacement of paper in filing appeal before counsel is condonable
Delay due to misplacement of paper in filing appeal before counsel is condonable
Assessee pleaded for condonation for delay of 92 days in filing appeal on ground that case papers were misplaced in office of Counsel who was given charge of preparing/filing of appeal. Tribunal denied condonation on ground that there was no material placed & mere affidavit of assessee would not suffice. HC held that delay is condonable since appeal involved substantive issues and there was no allegation that delay was mala fide.-007551
1. Assessee, being a small businessman pleaded for the condonation in delay of 92 days in filing appeal on ground that case papers were misplaced in office of Counsel who was given charge of preparing/filing of appeal, which led to delay.
2. Tribunal denied condonation on ground that there was no material placed and mere affidavit of assessee would not suffice.
3. HELD- High Court held that delay is condonable since, appeal involved substantive issues and there was no allegation that delay was mala fide, and delay was not inordinate but only of 92 days. [In favour of assessee]
Case Reference- V. Xavier Amalan v. CESTAT, Chennai*
(HIGH COURT OF MADRAS)
[2015] 58 taxmann.com 280 (Madras)
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