2018 (6) TMI 1429 - AT - Service Tax

Condonation of delay of 630 days in filing the appeal - the delay is sought to be condoned on the ground that impugned order was delivered to Chartered Accountant, who was appearing for the appellant/applicant - Held that - The appellant/ applicant should have been more diligent and should have been following up with his Chartered Accountant for the outcome of appeal before the 1st Appellate Authority. At the same time, the C.A. has demised and appellant was unaware of the development (as claimed in affidavit), appellant should be given an opportunity to fight his case on merits. The delay in filing the appeal before Tribunal needs to be condoned - COD application allowed.

Summary

Issues: Condonation of delay in filing the appeal before the Tribunal.

Analysis:
The case involved an application for condonation of delay of 630 days in filing the appeal before the Tribunal. The delay was attributed to the fact that the impugned order was delivered to the Chartered Accountant representing the appellant for drafting the appeal. The appellant claimed they did not receive any information regarding the filing of the appeal and only became aware of the situation upon a reminder from Revenue Authorities to pay the dues. It was further stated that the Chartered Accountant had passed away during the period of delay, as mentioned in the affidavit filed by the Sr. Manager.

Upon hearing both parties and examining the records, the Tribunal acknowledged that the appellant should have been more diligent in following up with the Chartered Accountant regarding the appeal's status before the 1st Appellate Authority. However, considering the circumstances, particularly the demise of the Chartered Accountant leading to the appellant's unawareness of the situation, the Tribunal decided to condone the delay. The Tribunal imposed a cost of ?15,000 to be paid to the Commissioner of Central Taxes, Hyderabad within two weeks, with compliance to be reported by 15th June 2018. Subject to this compliance, the application for condonation of delay was allowed, directing the registry to take the appeal on record and list it for disposal accordingly.

In conclusion, the Tribunal balanced the need for diligence from the appellant with the exceptional circumstances surrounding the delay, ultimately granting the condonation while imposing a cost to ensure compliance and moving forward with the appeal process.