2017 (11) TMI 422 - AT - Service Tax

Condonation of delay - delay of 101 days in filing the cross objection - Held that - the said delay is solely for the reason of pure negligence. In the grounds of condonation of delay application no date chart has been given to explain a delay of over 100 days. The period during which they had gone out of India has also not been explained and confirmed - No evidence of late receipt has been produced by the applicant. If the date of receipt of the appeal by the appellant is accepted as 23.11.2016 as claimed by them in their COD application, the appeal was filed by Revenue on 8.7.2016 and it is unlikely that the order was received by the applicant almost five and half months after the appeal was filed by Revenue. In these circumstances, the applicants have failed to show reasonable cause for condonation of delay. Delay cannot be condoned - application for COD dismissed.

Summary

Issues:
Delay in filing Cross-objection.

Analysis:
The case involved an application for condonation of delay in filing a Cross-objection by M/s. Team Global Logistics Pvt. Ltd. The appellant pointed out a delay of 101 days in filing the Cross-objection due to miscommunication between their Chartered Accountant and CFO. The Additional Commissioner registered the COD application. However, the Tribunal found the delay to be solely due to negligence as no date chart was provided to explain the delay of over 100 days. The entire Cross-objection challenged the levy of duty, which should have been done when the original order was passed. The appellant failed to provide evidence of late receipt of the appeal. The appellant relied on a Supreme Court decision for a liberal approach in condoning delays, but the Tribunal emphasized that sufficient reasons must exist for condonation. The Tribunal dismissed the application as the appellant failed to show a reasonable cause for the delay. The judgment was pronounced on 28/09/2017.