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2015 (8) TMI 31 - AT - Service TaxCondonation of delay - Delay of 319 days - Medical illness - Held that:- Reason given for delay in filing appeal is that the applicant was suffering from severe health issues since last one and half year and was admitted to Motiben Dalvi Hospital, Mumbai and Care Nursing Home Hazira Hospital, Surat. We agree with the submission of the learned Authorised Representative for the Revenue that the application is without any support of evidence. It is noted that the Hon’ble Gujarat High Court, after considering the facts and circumstances of the case and the age of the applicant, about ninety years and on the basis of medical certificate, had condoned the delay in filing the appeal. The facts in the case of Plastic Colour Corporation vs. Income Tax Officer (2014 (5) TMI 1051 - GUJARAT HIGH COURT) are not applicable to the present case. - Condonation denied.
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