2018 (8) TMI 694 - AT - Service Tax

Condonation of delay in filing appeal - Held that - It cannot be said that any misstatement is made in the COD. The petition also reveal that the management took immediate action upon the fact of such order in appeal was brought to its notice by their Chartered Accountant. When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay and there is no presumption that delay was occasioned deliberately. Delay of 38 days in filing appeal before this Tribunal is condoned - appeal is admitted for hearing.

Summary

Issues: Delay Condonation Petition

Analysis:
The main issue in this judgment revolves around the delay condonation petition filed by the appellant. The appellant's counsel argued that the delay of one month and 8 days in filing the appeal from the prescribed period of three months was due to the sudden quitting of the person responsible for tax and legal matters, leading to a failure to inform the management promptly. The appellant cited a case law to support the argument that substantial justice should prevail over technical considerations in such situations, especially since the duty demanded along with interest was paid before the issuance of the show-cause notice. On the other hand, the respondent's representative contended that the delay was actually more than 38 days and that the reasons provided by the appellant were insufficient to justify condonation. The Tribunal carefully examined the facts, noting that the order from the Commissioner (Appeals) was received by the appellant on 21.12.2017, and observed that the management took immediate action upon being informed by their Chartered Accountant. Referring to relevant case laws, including one from the Hon'ble Supreme Court, the Tribunal emphasized the importance of advancing substantial justice and adopted a liberal approach in condoning the 38-day delay, admitting the appeal for hearing. The decision was pronounced in court on 26.07.2018.