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2024 (3) TMI 353 - AT - Service TaxCondonation of delay in filing appeal - Appeal filed by the Appellant dismissed on the ground that they have filed the Appeal with a delay of about 5 months - HELD THAT - Commissioner (Appeals) has held that Since the appeal has been filed on 15.06.2018 i.e. after lapse of more that 5 months from the date of issuance of the impugned Order-in-Original, I conclude that the instant appeal has been filed even after lapse of extended time limit of one month and so the same is barred by limitation by virtue of section 85(3A) of the said Act. There are no necessity to interfere with the impugned Order - appeal dismissed.
Issues involved: Appeal filed with delay of 5 months, requirement to file appeal within specific time frame, issue of condonation of delay, limitation u/s 85(3A) of the Act.
Summary: The Appellate Tribunal CESTAT KOLKATA heard the appeal where the Appellant sought an adjournment. The Commissioner (Appeals) dismissed the appeal filed by the Appellant due to a delay of about 5 months in filing. It was held that the appeal should have been filed within two months from the date of communication of the Order-in-Original, or within 3 months with condonation towards the delay. The appeal was filed after the condonable period, more than two months late. The Order-in-Appeal stated that the appeal should have been filed by a specific date but was actually filed after a significant delay. The Commissioner (Appeals) referred to a Supreme Court decision regarding the limitation and condonation of delay in filing appeals. Based on the statutory provisions and the Supreme Court judgment, it was concluded that the appeal was barred by limitation and therefore not maintainable. The Tribunal upheld the dismissal of the appeal on these grounds. This judgment highlights the importance of adhering to the specified time frames for filing appeals and the limitations u/s 85(3A) of the Act. It also emphasizes the significance of seeking condonation for delays within the prescribed limits to ensure the maintainability of appeals before the appellate authorities.
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