The Tribunal has no jurisdiction to entertain an appeal filed beyond 120 days from the date of issuance of the order, and cannot condone the delay beyond the said period.

ORDER :

Heard Mr.P.Shanker Rao, learned counsel for the petitioner, Mr.G.Venkateshwarlu, learned counsel for Central Government appearing on behalf of respondent No.1 and Mr.T.Sasi Kumar, learned Standing Counsel appearing on behalf of respondent No.2.

2. The petitioner has approached the Court, seeking the following relief:

“To issue a writ, order or direction more in the nature of a mandamus declaring the order under section 7(1) read with rule 7(2) of the EPF AND M.P.ACT 1952 IN I.A.No.1/2023 IN WPF APPEAL No.CGIT2016 (189/2018) dated 07/08/2023 of the first respondent it is against the principles of natural justice, illegal, arbitrary, Unconstitutional and consequently set-aside the same.”

PERUSED THE RECORD :

3. The relevant portion of the impugned order dated 07.08.2023 passed in I.A.No.1/2023 in EPF Appeal No.CGIT 2016 (189/2018) passed by the Presiding Officer CGIT-cum-Labour Court, Hyderabad, reads as under :

“But as a matter of fact Respondent in his reply has categorically stated that the review application filed by the Appellant u/s 7-B was disposed of by the Respondent on 12.9.2014, that has not been countered by the appellant. Since the review application has been dismissed vide order dated 12.9.2014 whereby he was directed to comply the order passed by Assistant Provident Fund Commissioner. But the Appellant failed to comply the order dated 12.09.2014. Thus, the review petition stands disposed of by the PF authority. The limitation period for filing the appeal runs from the date 12.9.2014 and the appeal could have been filed within 60 days from the date of the said order. But the present appeal has been filed by the Appellant on 1.3.2016 with inordinate delay beyond limitation period of 60 days. The reasons furnished by the Appellant in support of his appeal are not plausible and sufficient to condone the delay in filing the appeal beyond limitation period.

It is pertinent to quote the decisions of Hon’ble High Court on the point of limitation period under EPF & MP Act, 1952 for filing appeal:-

The Hon’ble Delhi High Court in Saint Soldier Modern Senior Secondary School Vs. Regional Provident Fund Commissioner reported in 2014(3) LLJ 308, have held, “In view of the fact that limitation is prescribed by a specific Rule, and condensation has also to be considered within the purview of that Rule alone and the provisions of the Limitation Act cannot be imported into Act and rules, the inevitable conclusion is that the Tribunal did not have the powers to condone the delay beyond a maximum period of 120 days as stipulated in Rule 7(2) of the Rules.”

In Central Board of Trustees, EPFO Vs. Nasiruddin Biri Merchant Pvt. Ltd., reported in 2015(4) LLJ 232, Hon’ble Patna High Court held, “an aggrieved person can file an appeal within a period of 60 days from the date of issuance of the order/notification. However, the Appellate Tribunal has been authorized to condone further delay of 60 days. Meaning thereby, that in any event after expiry of 120 days from the date of issuance of the order, no appeal can be entertained nor delay can be condones by the Appellate Tribunal.”

Thus, in view of the provision of Sec.7(1) read with Rule 7(2) and law laid down by the Hon’ble High Court and the facts and circumstances of the case, it is manifest that the present appeal has been filed beyond the limitation period of 120 days and appeal is barred by limitation. Further, the Tribunal has got no power to condone the delay in filing appeal beyond 120 days under the EPF & MP Act, 1952, hence appeal is liable to be rejected. Therefore, appeal is dismissed, being barred by limitation. Consign.

Ordered accordingly.”

4. The counter affidavit filed by the 2nd Respondent, in particular, Paras 5, 6, and the relevant portion at para 9 and para 10, reads as under:

“5. I submit that Aggrieved by the order Petitioner establishment has filed Form-9 for review of order under Section 7B of EPF and MP Act, 1952. For consideration of Review Application the