2024 (11) TMI 472 - AT - Service Tax

Appeal filed with a delay of 19 days - reason for delay was that there was confusion in date of receipt of the Order-In-Original - HELD THAT - We find that Commissioner (Appeals) has rejected the appeal by rejecting the condonation of delay only on the ground that the appellant being a professional company was not supposed to delay in filing the appeal and they were suppose to file within the normal period of 60 days. This reasoning of Commissioner (Appeals) is weird and absurd, if this reason is accepted which in our view is completely against the statute which provide for condonation of delay, law is equal for all whether it is professional company or unprofessional company or any individual. Therefore, only deciding the condonation delay application considering the status of the company is clearly with a prejudiced mind. Therefore, we do not accept the reason given by the Commissioner (Appeals) for rejecting the appeal on ground of time bar. Accordingly, we set aside the impugned order and remand the matter to the Commissioner (Appeals) to decide before him on merit without going into the matter of delay in filing the appeal before him.

Summary

The appeal was filed with a delay of 19 days, which was sought to be condoned due to confusion in the date of receipt of the order. The Tribunal found the Commissioner's rejection of the appeal on the ground of time bar to be unjust, as the law allows for condonation of delay irrespective of the appellant's status. The impugned order was set aside, and the matter was remanded for a decision on merit without considering the delay issue. (Judgement dated 06.11.2024)