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2018 (7) TMI 2001 - AT - Service TaxCondonation of delay of 387 days in filing the appeal - appellant explained the reasons for delay holding that one of the partner Shri Vithal Savani expired in the year 2010 and the entire business was ultimately handled by Shri Shantilal J. Savani, who is now of 64 years old. It is his contention that due to ill health and old age he could not able to look after the pending affairs - sufficient cause or not - HELD THAT - The reasons stated in the application as well as in the Affidavit is not convincing inasmuch as the delay in filing the appeal was attributed to the demise of one of the partner in the year 2010 and the old age of the present partner. We find that the present partner is of 64 years and the other partner expired eight years ago. The reasons cited by the appellant for condonation of delay of more than one year cannot be construed as reasonable and sufficient in filing the present appeal on 23.03.2018, when the order-in-appeal was communicated to them on 30.11.2016 - delay cannot be condoned. COD application dismissed.
Issues Involved: Condonation of delay in filing an appeal before the forum.
Analysis: - The appellant filed a miscellaneous application seeking condonation of a 387-day delay in filing the appeal before the forum. - The appellant's Chartered Accountant explained that the delay was due to the death of a partner in 2010, resulting in the other partner, who is now 64 years old, being unable to manage pending affairs due to ill health and old age. - The Revenue's representative argued that the reasons provided were insufficient to justify condonation of the delay, emphasizing the lack of a reasonable explanation for the lengthy delay. - The tribunal, led by Dr. D.M. Misra, agreed with the Revenue's stance, finding the appellant's reasons unconvincing. They noted that attributing the delay to the death of a partner eight years ago and the age of the remaining partner was not a reasonable justification for the delay. - Consequently, the tribunal dismissed the miscellaneous application for condonation of delay, leading to the dismissal of the appeal as well.
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