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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.Sonak, Jitendra Jain
Siddhi Developers – Appellant
Versus
Joint Commissioner, Pune – Respondent
| Table of Content |
|---|
| 1. initial appeal hearing and decision context. (Para 1) |
| 2. timeline and limits for filing appeals (Para 2 , 9 , 10) |
| 3. arguments on condonation of delay (Para 3 , 4 , 5 , 6) |
| 4. statutory time limits for appeal filing. (Para 11 , 12 , 13) |
| 5. limitations on appellate authority's discretion (Para 14 , 15 , 16) |
| 6. interpretation of legal precedents on delay (Para 17 , 18 , 19) |
| 7. conclusion on raised questions. (Para 20) |
| 8. final decision and dismissal of appeal (Para 21 , 22) |
JUDGMENT :
M.S. Sonak, J.
1. Heard Mr. Jha for the Appellant and Mr. Adik for the Respondent.
2. This appeal is directed against the order dated 30 September 2020 made by the Commissioner (Appeals) holding that he has no power to condone the delay beyond one month of the initially prescribed period of two months under the proviso to sub-section (3A) of Section 85 of the FINANCE ACT , 1994 and the Tribunal’s order dated 10 May 2023 refusing to interfere with the order of Commissioner (Appeals).
3. Mr. Jha urges the formulation of the following questions, which, according to him, are substantial questions of law:-
“(a) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was rig
The appellate authority's power to condone delay in filing an appeal is limited to statutory provisions, emphasizing strict adherence to the prescribed time limits.
The Court ruled that the delay in filing an appeal could be condoned under the Finance Act due to the extraordinary circumstances of the COVID pandemic, as extended by the Supreme Court's directive.
The appellate authority under the Finance Act, 1994, has no jurisdiction to condone delays beyond the statutory limit, and special statutes exclude the application of the Limitation Act.
Assessment – Condonation of Delay in filing Appeal - Appellate authority is not empowered to condone the delay beyond the aggregate period of limitation - statutory appeal was barred by limitation, t....
Exceptional condonation of appeal delay beyond statutory limit justified by COVID-19 pandemic and short delay duration.
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