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2022 (3) TMI 185 - GUJARAT HIGH COURTCondonation of delay of approximately 3 years and 7 months in filing the Second Appeal - appeal barred by time limitation or not - denial of input tax credit - HELD THAT:- There is no escape to the fact that there is a delay of approximately 3 years and 7 months in filing the Second Appeal before the Tribunal against the order under challenge dated 12.10.2015 passed by the First Appellate Authority confirming the assessment order. It is required to be noted that the assessment orders have been passed for A.Y. 2010-11 to 2013-14, whereby the assessment order was passed by VAT Authority on 11.03.2015. At this juncture, it is also required to be noted that the proceedings under Section 14 of the SARFAESI Act of taking over the possession of the premise of the appellant – assessee at Bharuch came to be passed by the competent Authority on 24.02.2015. Thus, it can safely be presumed that since 24.02.2015, the possession of the premise of the appellant – assessee was taken over by the lending bank. This Court on perusal of the contents of the letter dated 05.12.2018 produced by the appellant – assessee finds that the possession and key of the aforesaid property was handed over to the authorized person of the assessee Company after 30.11.2018 - Further, it transpires from the record that as soon as the assessee Company became aware about the order dated 12.10.2015, necessary steps were undertaken by the assessee Company by filing Second Appeal before the Tribunal on 27.11.2018, whereby the appellate – assessee had also complied with the provisions of pre-deposit by making payment of amount of ₹ 20 Lakh before the Tribunal. This Court finds no reason to doubt the bona fide of the assessee Company in filing the Second Appeal before the Tribunal after delay. Thus, no presumption can be attached to deliberate inaction of the assessee Company in filing the Second Appeals. There exist sufficient cause to condone the delay - the delay which has occurred in filing the Second Appeal before the Tribunal can be condoned and the appellate assessee should be given an opportunity to submit its case on merits before the Tribunal which will meet with the ends of justice. The delay of approximately 3 years and 7 months which has occurred in filing the Second Appeals before the Tribunal is hereby condoned - It is clarified that all the contentions of the respective parties as may be available in law are hereby kept open and this Court has otherwise not gone into merits of the case - Appeal allowed.
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