9911796707
TMI Blog2015 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ame to the notice of the appellant belatedly, cannot be ignored. No motive as such can be attributed to the appellant for not filing appeal in time, especially in view of the fact that the appellant is diligently agitating the issue involved as against the assessment for the previous years and also for subsequent years, which fact is not disputed before us. In the facts and circumstances of the case, the Tribunal could have taken a lenient view and, by putting the appellant on terms, could have condoned the delay. Inasmuch as the Tribunal failed to exercise the discretion, considering the facts of the case, we are inclined to allow the appeal, however, on condition of the appellant depositing a sum of ₹ 3,50,000 /- - Delay condoned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2012. Against the said order, the appellant filed an appeal before CESTAT, South Zonal Bench, Bangalore, with a delay of 312 days. The Tribunal, adverting to the reasons stated in the affidavit for condonation of delay, was not satisfied with the reasons stated for the delay, and thereby refused to condone the delay and dismissed the delay condonation petition by order dated 05.02.2015 and, thus, the appeal itself came to be dismissed. Against the said order, the present appeal is filed. 4. Learned counsel for the appellant Mr. M.V.J.K. Kumar, submits that the Tribunal had failed to consider the crucial aspect of the matter that the appellant was not aware of the order dated 26.03.2012 passed by the Commissioner (Appeals), as a copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly dismissed the delay condonation application and also the appeal and hence there is no illegality in the order of the Tribunal. 6. Having considered the rival contentions and in the facts and circumstances of the case, we are inclined to allow the appeal, however, on terms. 7. It is not in dispute that similar issues with respect to taxability of services rendered in the renting of immovable property are pending before the Supreme Court in the case of M/s Retailers Association of India v. Union of India Ors, and further the appellants own case for the earlier and subsequent years are pending before the Tribunal in Appeal No. ST/27707/2013-DB. In other words, the substantial issue is pending for consideration before the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
