2013 (7) TMI 783 - AT - Service Tax

Condonation of delay application - The appellate order was received by the petitioner Cooperative Bank on 21/3/11. As per averments in the application, the petitioner handed over the papers to its C.A., Sumerpur, Pali for preferring an appeal alongwith several other appeals on the same aspect - The appeal was eventually preferred on 31/10/12 and thus occurred a delay of one year four months (16 months), beyond the period of limitation prescribed by provisions of the Finance Act, 1994 Held that - The COD application does not advert to any insuperable personal circumstances of the C.A., which is desalted processing of the appeal - Condonation of delay are without substance and are accordingly dismissed Decided against the Assessee.

Summary

The judgment pertains to condonation of delay in filing appeals. The petitioner sought condonation due to delay of 16 months beyond the prescribed limitation period. The court dismissed the applications for condonation as no justifiable reasons were provided, leading to dismissal of stay applications and appeals.