Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (7) TMI 1146 - AT - Service TaxCondonation of delay - delay caused due to Managing Director of the company was suffering from Hypertensive Heart Disease and was advised bed rest - whether delay in filing appeal due to ill health of Managing Director condonable, keeping in view of the fact that the cost accountant was authorized person to deal with the matter in question? - Held that: - It is well settled that the delay cannot be condoned on flimsy grounds and there has to be a reasonable sufficient cause for such a huge delay of 218 days to be condoned. It is not the appellant’s case that due to ill health of the Managing Director, their entire business came to a stand still. It is also not the M.D., who had to take the steps for prepare the appeal and filing the same in the Tribunal. The medical certificate placed on records shows that the appellant was suffering from Hypertension with effect from 1.7.2013 whereas the impugned order was received by the appellant on 20.4.2013 and there was sufficient time to file an appeal there against. Further, the other affairs of the company were being taken care of and as such, the ill health of the Managing Director is only an excuse. Further, learned advocate himself submitted that M.D. was not regularly visiting factory but was handling the day-to-day affairs of the company on irregular basis and Cost Accountant, Shri N.C. Sitaramacharyulu was authorized person to deal with the matter in question - Delay not to be condoned on such flimsy grounds - appeal dismissed - decided against appellant.
|