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2014 (7) TMI 828 - HC - Service TaxCondonation of delay - Tribunal declined to condone delay holding gross negligence on part of assessee - Held that:- a perusal of the typed set of papers would reveal that the relevant papers pertaining to the application filed before the Tribunal for condonation of delay is not enclosed therein. This attitude of the appellant would only go to show that the appellant is not serious in pursuing the matter and is only trying to drag on the proceedings - document, viz., the application for condonation of delay, is a very relevant document, which is very much required for adjudicating the present appeal, as the said document alone would show the stand taken by the appellant before the Tribunal for condoning the delay. In the absence of the said vital document, the veracity of the stand taken by the appellant before this Court itself becomes questionable. The non-furnishing of the abovesaid document along with the typed set of papers would by itself show the callousness with which the appellant is dealing with the matter, which would stand proof of the fact that the appellant is not interested in pursuing the matter - Decided against assessee.
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