2017 (5) TMI 1608 - AT - Service Tax

Condonation of delay of 307 days in filing appeal - unsatisfactory explanation - Held that - The applicant has failed to satisfactorily explain the inordinate delay of 307 days in filing the present appeal - delay cannot be condoned - COD Application dismissed.

Summary

Issues: Delay in filing appeal, Condonation of delay

The judgment deals with an application seeking condonation of a 307-day delay in filing an appeal before CESTAT Bangalore. The applicant received the Order-in-Appeal on 5.3.2014 but filed the appeal on 6.4.2015, citing the delay due to the accountant's failure to inform the company about the order receipt. The accountant, facing a rift with management, retained the document and only returned it later, causing the delay. The applicant argued the delay was unintentional. The CA for the applicant requested a liberal approach for condonation and a merit-based appeal decision. The AR contested, stating the reasons were unsatisfactory, and the application lacked verification by the company. The AR relied on various legal decisions to support this contention.

Upon hearing both parties and reviewing the records, the judicial member noted the applicant's failure to satisfactorily explain the 307-day delay. Consequently, the judicial member declined to condone the delay and dismissed the condonation of delay application. Subsequently, the appeal itself was dismissed. The decision was based on the finding that the applicant's reasons did not sufficiently justify the lengthy delay in filing the appeal. The judgment was pronounced in open court on 09/05/2017.