2013 (6) TMI 720 - AT - Service Tax

Summary

Issues involved: Condonation of delay in filing an appeal.

Summary:
The applicant filed an application for condonation of delay in filing the appeal for 375 days. The reason for delay was attributed to the consultant's maternity and health problems. The applicant claimed to have handed over the necessary documents to the consultant in October, but the appeal was not filed until a recovery notice was received in December of the following year. The Tribunal noted that mere handing over of papers to the consultant does not constitute filing of the appeal unless signed by the appellant. Due to the negligence and inaction on the part of the applicant, the delay was not condoned, and the appeal along with the stay application was dismissed.