' AQEEL AHMED ABBASI, J.---Through instant reference application filed by Sindh Revenue Board (the applicant) under section 63 of the Sindh Sales Tax on Services Act, 2011 through Assistant Commissioner, Unit-04, Karachi, following question has been proposed, which according to learned counsel for the applicant, is question of law, arising from the impugned order dated 12.10.2015 passed by the Appellate Tribunal, Sindh Revenue Board in Appeal No, AT/25/2014:-- "Whether the Honorable Appellate Tribunal was right in holding that the Appeal filed by department was barred by time despite of the fact that Appellate Tribunal was not established at that time and that there were no administrative instructions in relation to filing of Appeal before Appellate Tribunal in absence of its existence."
2. Learned counsel for the applicant has readout the impugned order passed by the Appellate Tribunal in the instant case and submits that the delay in filing the appeal could have been condoned for the reason that at the relevant time, the Appellate Tribunal was not properly constituted as there was no Member of Appellate Tribunal, Sindh Revenue Board, therefore, the applicant could not file appeal against the order passed by the Commissioner (Appeals) in the instant case. It has been further argued that since the Legal Wing of the S.R.B. Had not authorized the applicant to file appeal against appellate order, whereas, the applicant was also unaware as to where an appeal would lie against the order of Commissioner (Appeals), therefore, the delay caused in filing appeal may be condoned and the matter may be remanded back to the Appellate Tribunal to decide the case of the applicant on merits.
3. We have heard the learned counsel for the applicant, perused the impugned order and the record of the case of the case. It is apparent from record that against the order passed by the Commissioner (Appeals) on 08.10.2013, which was duly served on the applicant department on the same day, the applicant department filed the appeal before the Appellate Tribunal on 10.01.2014, whereas, the prescribed period for filing appeal before the Appellate Tribunal in terms of section is 60 days as provided under section 61(4) of the Sindh Sales Tax on Services Act, 2011, whereas, the appeal was filed after delay of 33 days. It further appears that no application seeking condonation of delay duly supported by affidavit was filed along with appeal.
4. Admittedly, the Appellate Tribunal was duly established, though not functional, whereas, appeals against the orders of Commissioner (Appeals) were being filed in the office by the aggrieved parties within the prescribed period of limitation. However, the said appeals were taken up for hearing subsequently, when the Appellate Tribunal became functional. We may observe that the submissions made on behalf of the applicant that Legal Wing did not authorize the applicant department to file appeal and the applicant department did not receive any instruction from the Sindh Government or from the Board regarding filing of appeal against the impugned order passed by the Commissioner (Appeals), are entirely misconceived and untenable, on the contrary reflect upon the ignorance on the part of the applicant department which cannot be termed as valid grounds for seeking condonation of delay of 33 days.
5. We may observe that on expiry of period of limitation as provided under the statute in the instant case, a substantial right accrued in favour of the respondent, which cannot be taken away in a casual manner to the disadvantage of a succeeding party, whereas, it is also a settled principle of law that each and every day has to be explained while seeking condonation of delay in filing an appeal or reference. No different approach in this regard, can be adopted to accommodate the departmental authorities to the disadvantage of litigant party as a substantial right had already accrued in its favour on the expiry of period of limitation as provided under the statute for filing an appeal or reference.
6. In view of hereinabove facts and circumstances of the case, we do not find any error or illegality in the impugned order passed by the Appellate Tribunal, whereas, the applicant department miserably failed to make out a case for seeking condonation of delay in filing appeal before the Appellate Tribunal, Sindh Revenue Board, Karachi.
7. Accordingly, question proposed in the instant reference application is misconceived and does not arise from the impugned order passed by the Appellate Tribunal as neither it was raised by the applicant nor there has been any finding recorded by the Appellate Tribunal in this regard.
Moreover, this Court cannot examine the factual assertion as to whether any administrative instructions were issued to the applicant for filing appeal before the Appellate Tribunal or not. It may be further observed that period of limitation provided under the statute for filing an appeal has to be construed strictly, and unless there is, some reasonable explanation given or ground raised for seeking condonation of delay of each and every day, the delay cannot be condoned to the disadvantage of a succeeding party. Instant reference application being devoid any merits is hereby dismissed in limine along with listed applications.