2019 (10) TMI 494 - AT - Service Tax

Condonation of delay in filing appeal - Service of impugned order - power of Commissioner (Appeals) to condone delay - time limitation - HELD THAT - The Commissioner (Appeals) has relied on the report of the Assistant Commissioner indicating that the order impugned was served upon the appellant on 02.01.2018 By Hand and had also enclosed a copy of relevant page of dispatch register before the Commissioner (Appeals) but the said report was not disclosed to the assessee - It is well settled that if the authorities intend to rely upon any document for holding against the assessee, the principals of natural justice require discloser of the said document to the appellant-assessee as also to supply, a copy of the same, for their comments. The report of the Assistant Commissioner referred to and relied upon by him would be disclosed to the assessee by giving them a copy of the same and thereafter an opportunity would be provided to them to contest the same, if they chose to do so - matter remanded to Commissioner (Appeals) for fresh decision - appeal allowed by way of remand.

Summary

Issues: Appeal dismissal on time bar issue, non-disclosure of report by Assistant Commissioner, violation of principles of natural justice

The judgment by the Appellate Tribunal CESTAT ALLAHABAD involved the issue of the appeal dismissal on the time bar. The Commissioner (Appeals) dismissed the appeal on the grounds that the impugned order was served on the appellant on 02.01.2018 By Hand, while the appellant claimed the receipt date as 06.01.2018, filing the appeal on 04.04.2018 within the condonable period. The Tribunal noted that the entire dispute revolved around the delivery of the impugned order. The Commissioner (Appeals) relied on the report of the Assistant Commissioner, indicating the service date, but this report was not disclosed to the appellant, violating the principles of natural justice.

The Tribunal emphasized the importance of natural justice principles, stating that if authorities intend to rely on any document against the assessee, they must disclose the document to the appellant and provide a copy for their comments. In this case, the report of the Assistant Commissioner, which was crucial in determining the service date of the impugned order, was not disclosed to the assessee. Therefore, the Tribunal set aside the impugned order and remanded the matter to the Commissioner (Appeals) for a fresh decision. The Tribunal directed that the report of the Assistant Commissioner should be disclosed to the assessee, allowing them an opportunity to contest the same.

In conclusion, the Tribunal set aside the impugned order and allowed the appeal by way of remand. The judgment highlighted the significance of adhering to the principles of natural justice, ensuring that all relevant documents are disclosed to the appellant for a fair and just decision-making process. The case serves as a reminder of the procedural requirements and the importance of transparency and fairness in administrative proceedings.