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2014 (12) TMI 711 - AT - Service TaxCondonation of delay - Delay of 107 days - reason for the delay is that the staff of the Chartered Accountant, suddenly met with an accident, resulting into severe injury - Held that:- Details of the staff has not been disclosed. The ld. Consultant for the Applicant, even today, could not be spelt out the name of the said staff, who met an accident. In these circumstances, we find deficiency in the bonafideness of the Applicant about the facts narrated in the Miscellaneous Application stating reasons for delay. The Hon’ble Supreme Court in the case of Living Media India Ltd. Vs. Office of the Chief Post Master General : [2012 (4) TMI 341 - SUPREME COURT OF INDIA], has specifically laid down that while considering the application of condonation for delay, bonafideness of the applicant needs to be examined. In the present case, we are of the view that the Applicant could not show their bonafideness. Accordingly, both the Miscellaneous Applications for condonation of delay are dismissed - Condonation denied.
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