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2015 (9) TMI 1478 - AT - Service TaxCondonation of delay - 301 days - delay in filing of appeal was due to mental disturbance as Proprietor’s daughter committed suicide in 2012 and the applicant closed on the business in 2013. Unfortunately, in the same year, the proprietor met serious accident - Held that:- the unfortunate incidence of suicide of the daughter of proprietor and the closure of the business were in the year 2012 and 2013. On 08.05.2014, the applicant received the impugned order and also partly paid the dues and the appeal was filed on 06.03.2015. There is no explanation for long delay of the filing of the appeal in 2014 and 2015. Therefore, we agree with the submission of the Revenue that the applicant had not stated the reasons in detail for delay during the material period. Thus, we do not find any sufficient reason for condonation of delay of filing appeal. - Decided against the appellant
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