Tribunal Appeal No. 666/2010.
Description: Tribunal Appeal no.666/2010.
Tuesday, the 18th Day of January, 2011.
Appellants: M/S. Radhakrishna Hospitality services Pvt.Limited, Ameerpet, Hyd.
Respondent: The State of Andhra Pradesh
Held that, the explanation in not filing before the period of 30 days is not due to negligence or inaction on the part of the appellant. As the responsible person who has to sign the appeal is not in India and therefore it was not possible to file the appeal with in time, thus it was found that the delay is reasonable and the ADC ought to have considered the delay. In the result the appeal is allowed and remanded.
No negligence or inaction or want of bona fide can be imputed to defaulting party (AIR 2002 SC 1201; 2002 (3) SCC 195 : 2002(2) Supreme 143; AIR 1987 SC 1353: (1987) 2 SCC 107; AIR 1972 SC 749.
Source: Trade and Taxes volume no 18. Part no.3 march 2011. Page no. 121 and 123.
Our Comment: The delay in filing appeal condoned due to non availability of responsible person in India
