2015 (8) TMI 31 - AT - Service Tax

Condonation of delay - Delay of 319 days - Medical illness - Held that - Reason given for delay in filing appeal is that the applicant was suffering from severe health issues since last one and half year and was admitted to Motiben Dalvi Hospital, Mumbai and Care Nursing Home Hazira Hospital, Surat. We agree with the submission of the learned Authorised Representative for the Revenue that the application is without any support of evidence. It is noted that the Hon ble Gujarat High Court, after considering the facts and circumstances of the case and the age of the applicant, about ninety years and on the basis of medical certificate, had condoned the delay in filing the appeal. The facts in the case of Plastic Colour Corporation vs. Income Tax Officer (2014 (5) TMI 1051 - GUJARAT HIGH COURT) are not applicable to the present case. - Condonation denied.

Summary

Issues: Application for condonation of delay in filing appeal.

In this case, the applicant filed an application for condonation of delay in filing an appeal of 319 days. The applicant, a proprietorship firm, claimed that the delay was due to the proprietor's severe health issues, which prevented him from attending to the affairs of the firm. The applicant submitted an affidavit detailing the health issues faced by the proprietor, including hospital admissions. The applicant's advocate cited a similar case from the Hon'ble Gujarat High Court where a delay of 415 days was condoned due to the ill health of the person responsible for financial and tax matters. However, the Revenue's representative opposed the application, pointing out the lack of a medical certificate and the absence of the proprietor's age in the affidavit.

Upon review, the Tribunal found that the reason given for the delay was the proprietor's health issues, as stated in the affidavit. The Tribunal acknowledged the absence of supporting evidence, such as a medical certificate, and noted that the age of the applicant, around ninety years, was not mentioned in the affidavit. The Tribunal distinguished the present case from the one cited by the applicant's advocate, emphasizing that the facts and circumstances, including the age and medical evidence, were crucial in that case. Ultimately, the Tribunal concluded that there was no merit to condone the delay in filing the appeal, leading to the rejection of the application for condonation of delay and the dismissal of the appeal filed by the appellant.