Jyotindra Prasad Singh Vs Union of India (Patna High Court)
Patna High Court held that delay of four months in filing of an appeal condoned on medical ground as the petitioner was suffering from Jaundice and the same was proved by submission of medical certificate.
Facts- The petitioner is aggrieved with the dismissal of an appeal for reason of the delay occasioned. The petitioner mainly contested that though the order impugned in the appeal was dated 19.03.2022, the demand notice was uploaded only on 23.08.2022. It is also submitted that the petitioner was suffering from Jaundice between 18.03.2022 to 30.05.2022. The petitioner relying on Section 249(2) argues that the appeal relating to any assessment has to be filed within 30 days of receipt of notice of demand; which notice was received only on 23.08.2022.
Conclusion- Held that we do not find any error in the appeal having been dismissed for reason of the delay occasioned. However, we notice that the petitioner was suffering from Jaundice between 18.03.2022 to 30.05.2022 as is seen from Annexure-P/5. There is a further delay of four months. Only to ensure that ends of justice is met we direct that the delay be condoned if the petitioner pays an amount of Rs.5,000/- as cost, which shall be paid to the Bihar State Legal Services Authority.
