Case lows of Condonation delay by mistake of Lawyer's clerk, Service Tax

[pravin bansal]

Dear sir, I want to case laws of high court for Condonation delay by mistake of Lawyer'sclerkbecause my appeal rejected by commissioner (appeal) lucknow for delay of two days the order of commissioner Lucknow was received on DT.10/10/2013 and appeal memo was delivered on 12/12/2013 and hearing at the time 04/02/2014 but no information given by commissioner of related of condonation delay and reject the appeal of same reason

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[Pradeep Khatri]

Dear Pravin Bansal,

Delay of two day in filing of an appeal can be easily condoned by the commissioner appeals. You may file the appeal in Tribunal against the impugned order of the Commissioner (Appeals).

We are referring some relevant judgments for your kind information.

In Concord of India Insurance Co. Ltd. v. Nirmala Devi (1979 (4) SCC 365) which is a case of negligence of the counsel which misled a litigant into delayed pursuit of his remedy, the default in delay was condoned.

In Lala Mata Din v. A. Narayanan (1969 (2) SCC 770), this Court had held that there is no general proposition that mistake of counsel by itself is always sufficient cause for condonation of delay. It is always a question whether the mistake was bona fide or was merely a device to cover an ulterior purpose. In that case it was held that the mistake committed by the counsel was bona fide and it was not tainted by any mala fide motive.

In State of Kerala v. E. K. Kuriyipe (1981 Supp SCC 72), it was held that whether or not there is sufficient cause for condonation of delay is a question of fact dependent upon the facts and circumstances of the particular case.

In Milavi Devi v. Dina Nath (1982 (3) SCC 366), it was held that the appellant had sufficient cause for not filing the appeal within the period of limitation. This Court under Article 136 can reassess the ground and in appropriate case set aside the order made by the High Court or the Tribunal and remit the matter for hearing on merits. It was accordingly allowed, delay was condoned and the case was remitted for decision on merits.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)