AJAY SHRIRAM KUMAR vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS on 27 October 2026

CENTRAL ADMINISTRATIVE TRIBUNAL MUMBAI Order Sheet Item no.: 29 M.A./942/2026 (MUMBAI) [ EARLY HEARING ] [ SENIOR CITIZEN ] In O.A./1198/2024 PROMOTION M.A./945/2026 M.A./943/2026 ADDITION OF PARTY Court No.: 2 No of Adjournment: Order Dated: 27/10/2026 AJAY SHRIRAM KUMAR Vs CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

For Applicant(s) Advocate : In person

For Respondent(s) Advocate : Shri N.K. Rajpurohit Order of The Tribunal Heard the applicant, who appears in person, on MA No.944/2026 for condonation of delay in filing the restoration application.

2. It is submitted that the order was passed on 16.12.2025 and 30 days was expired on 17.01.2026, whereas the restoration application is presented on 21.08.2026.

3. It is submitted that the delay was neither intentional nor deliberate but occured because the applicant was suffering from a serious and life-threatening cancerous illness and was undergoing prolonged and intensive medical treatement, including chemotherapy, which rendered him physically debilitated and medically incapable of pursuing the proceedings within the prescribed period. The applicant had, in fact, repeatedly informed this Tribunal of his serious medical condition by submitting letters seeking leave of absence/exemption, duly accompanied by supporting medical records on 06.01.2025, 07.04.2024, 28.08.2025 and 24.11.2025. By the letter dated 28.08.2025, the applicant specifically sought leave of absence from the hearing scheduled on 18.09.2025. The applicant had similarly sought an exemption from appearing at the hearing scheduled for 17.11.2025 and requested that the matter be adjourned until mid- December, 2025 due to his ongoing chemotherapy and a severely debilitating medical condition. However, it appears that the said request and the accompanying medical records were inadvertently not taken on record or brought to the notice of this Tribunal while passing the impugned order. The applicant again submitted a letter dated 24.11.2025 to the Registrar, together with the relevant medical records, explaining the circumstances of his medically compelled absence and seeking appropriate relief.

4. Learned counsel for the respondents opposed both the applications.

5. Taking into consideration the aforesaid submission, delay in filing the restoration application is condoned. MA is allowed.

6. Also heard on MA No.945/2026 which is an application for restoration application.

7. Considering the averments made in the application, the same is allowed. The OA is restored to its original position.

8. List the matter on 15.12.2026 for further consideration.

MR. UMESH GAJANKUSH Member (J) Mr. Shri Krishna Member (A) Ma Alphanso ( )