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2015 (4) TMI 392 - GUJARAT HIGH COURTCondonation of delay - Inordinate delay of 8 years in filing appeals - Held that:- Admittedly there was a delay of more than 8 years in filing the appeals before the Deputy Commissioner against the orders passed by the Adjudicating Authority. The petitioner thus had the onus of rendering reasonable and satisfactory explanation for such delay. The petitioner's main explanations were that the appeals though prepared by the consultant and duly signed by the petitioner were never presented. - This was not to the knowledge of the petitioner. The petitioner realized that the appeals were not filed only in the year 2013 when the department issued notice for recovery. All these aspects were proved to be wrong on record. The memo of appeals contained the address of the Deputy Commissioner where his office was not situated in the year 2005 but much later. It is also come on record that in the year 2009 also the department had sent notices indicating that the Orders in Original were final and no appeals were pending. At least from that point the petitioner should have taken appropriate steps, which, admittedly, was not done. Additionally, even if the petitioner was under the belief that the appeals were filed in the year 2005, it was their duty to inquire with their legal consultant as to the progress in such appeals. Admittedly, for more than 8 years, the petitioner simply forgot about the proceedings. For all these reasons, the Tribunal, in our opinion, committed no jurisdictional error in dismissing the appeals. - Decided against Assessee.
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