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2014 (10) TMI 25 - AT - Service TaxCondonation of delay - Inordinate delay of 290 days - Held that:- appellants have expressed all the misfortunes met by them during the intervening period of receipt of impugned order and filing of appeal thereagainst. As regards, the first reason that their legal counsel Shri K.C. Jain, suffered from heart attack. It is seen that no details of heart attack treatment of the same and subsequent difficulties faced by him stands placed on record. Even if, we accept the appellants stand that Shri Jain suffered heart attack, as per the appellants themselves, he was attending office though not regularly. Nothing stand shown by the appellant as to what efforts they made to contact Shri Jain, for the purpose of preparing the appeal & signing the same. It also does not stand disclosed as to when appeal papers were handed over to Shri Jain. While examining the reasons advanced by the appellant for condoning such a huge delay of 290 days, we find that reasons for such delay have occurred after the expiry of limitation period and as such cannot be considered to be a sufficient cause for the delay. In these circumstances, it has to be held that delay has occurred on account of appellants being negligent and not on account of any compelling reasons - Condonation denied.
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