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2016 (5) TMI 887 - HC - VAT and Sales TaxCondonation of delay - 120 days - Section 5 of the Limitation Act, 1963 - Whether the Ld. Tribunal was justified in not condoning the delay wherein there exists a sufficient cause for the same - Held that:- the appellant submitted that the order dated 31.1.2013 passed by the Assistant Excise and Taxation Commissioner (Mobile Wing) was received by the appellant on 14.5.2013 and the appeal was to be filed on or before 14.6.2013. The appellant after receiving the order handed over the complete file to Shri Subhash Chander Satija, Advocate, who at that time was undergoing the treatment of liver transplant at Chennai. He remained admitted there from 23.5.2013 to 7.8.2013 and ultimately died on 7.8.2013. The appellant collected the papers from the office of the said counsel after two months from his death and filed the appeal against the order, on 17.10.2013. The appeal was filed late by 120 days. In such circumstances, delay in filing the appeal before the DETC(C) was unintentional and due to the circumstances beyond the control of the appellant. The explanation furnished by the appellant appears to be plausible and, therefore, leads to the conclusion that there was sufficient cause for delay in filing the appeal. Once that was so, the delay in filing the appeal before the DETC(A) deserves to be condoned and appeal heard on merits by the DETC(A). Appeal allowed by way of remend
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