2018 PLP (Trib (PTD)

S. 131

Delay in filing appeal

Condonation

Delay of 72 days in filing appeal had been sought to be condoned contending that said delay was neither deliberate not intentional, but due to transfer of record and employees, the papers were inadvertently missed and did not reach the principal officer of the taxpayer for signing

Explanation offered by the taxpayer was not plausible

Law would support vigilant and not indolent

Any delay in filing appeal was to be considered negligence on the part of the party

Appellate Tribunal declined to allow condonation of delay

Appeal was dismissed being time barred, in circumstances. Qadeer Ahmed, FCA for Applicant/Appellant. Muhammad Taseer Khan for the State. ORDER 1) Through this application , the above named applicant seeks condonation for delay in filing of the subject appeal filed under the cover of our letter DT1572 dated November 8, 2012. 2) This appeal has been preferred against order dated June 27, 2012 framed under section 129 of the Ordinance, which was served on the AR of the appellant on June 28, 2012. 3) It is respectfully brought into your knowledge that the appellant had assigned its entire working interest to another petroleum Exploration and production company effective January 1, 2011. The transaction was completed upon completion of all necessary formalities and approvals of the Government of Pakistan on September 15, 2011. 4) As and from the effective date, the employees of the appellant were hired and employed by the aforementioned assignee Petroleum Exploration and production company i.e. to whom the working interest of the appellant had been assigned. 5) The appeal papers were sent to the applicant for signing and for filing of appeal with the Honourable Tribunal however, due to the transfer of records and employed as said above, the appeal paper were inadvertently missed out and did not reach the principal officer of the appellant for singing. Therefore, the appeal was not filed in time. 6) On facts of the circumstances of the case discussed above, it is, therefore respectfully prayed to kindly condone the delay of 2 days in filing the impugned support of this application is also enclosed."

2. Mr. Qadeer Ahmed, FC appeared on behalf of the Taxpayer/ Applicant and submitted that the delay in filing of appeal was neither deliberate nor intentional but due to transfer of records and employees, the appeals papers, were inadvertently missed out and did not reach the principle officer of the taxpayer for signing, hence delay of 72 days was caused which may be condoned.

3. It was pointed out by the learned D.R. that appeal filed by the Taxpayer/Appellant is barred by 72 days and no plausible explanation was offered by the Appellant, therefore, the appeal is liable to be dismissed.

4. We have heard the leaned representatives from both the parties and have also gone through the contents of the miscellaneous application as well as the record of the case. After thoughtful consideration of the case records, we are of the opinion that it has been constant view of the superior court that for administration of justice principle has to be followed "law would support vigilant and not indolent", therefore, any delay in filing appeal is to be considered negligent on the part of that party, thus, the other party should not be penalized for such negligence. We, therefore, decline to accept the application filed for condonation of delay as prayed for by the taxpayer and dismiss the main appeal being hopelessly time barred. HBT/122/Tax(Trib.) Appeal dismissed.