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2014 (6) TMI 95 - AT - Service TaxCondonation of delay - as data had to be collected from different collection centres and due to system failure assessee were enforced to calculate manually the exact receipt of Service Tax received from their customers and due to change of system in their software package, the Appellant could not file the Appeals in time - Held that:- Impugned Orders had been received by the Appellant on 31-10-2006 and they were required to file the Appeals on or before 31-1-2007. But they did not file the Appeals within the stipulated time and could only file the same before this Tribunal on 29-2-2008 with a delay of 394 days. The reasons for delay contended by the Appellant that there was a system failure in their software system, which got updated only in between September, 2006 to November, 2007. But the Appellant has not explained the cause of delay in filing the Appeals after November, 2007. It is also apparent on record that instead of filing the Appeals before this Tribunal on or before 31-1-2007, the Appellant approached before the Hon’ble High Court of Patna only on 15-1-2008, when the Department had commenced the recovery proceedings in November, 2007 itself, and by that time, they had not applied for clearance from the Committee on Disputes, to file the Appeals before this Tribunal. Delay should not be intentional and day-to-day delay in filing appeals has to be explained upto the satisfaction of the Courts. In this case, the Appellant has not explained which factors caused them to challenge the impugned Orders by way of a Writ before the Hon’ble High Court of Patna, when their counsel himself had advised them that if the Appeals are to be filed, those should be filed before this Tribunal. Moreover, the preambles of the impugned Orders clearly stated that the appeals are maintainable before this Tribunal only. The Appellant has also failed to explain the delay of another three months after upgradation of the system in Nov. 2007. In these circumstances, we hold that the Appellant has failed to explain satisfactorily the cause of delay in filing the Appeals. Therefore, the Applications for condonation of delay are dismissed - Condonation denied.
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