Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 1015 - AT - Service TaxCondonation of delay - Inordinate delay of 536 days - Held that:- affidavit filed in support of the application that they have received all the documents from the Advocate as on 30.11.2012, whereas, in the undated letter of the Advocate Shri Nirmal Kr. Singh that the papers were handed over to the Applicant on 01.11.2011. Thus, there are contradictions in the claims of the Applicant. Besides, except the undated letter of the junior advocate to Mr.R.N.Sarkar, no other correspondences of the Advocate has been produced. Even though the Appeal was filed alongwith the Misc. Application for condonation of delay, no letter/affidavit from the Advocate Shri R.N.Sarkar has been enclosed, who expired almost a year later. These circumstances, lead to an inevitable inference that the reasons cited by the Applicant are neither bona fide nor sufficient warranting condonation. We agree with the Ld.A.R. for Revenue that delay could be condoned only when sufficient cause is shown by the Applicant as laid down in various decisions of the Hon ble Supreme Court including in Living Media India Ltd.'s case (2012 (4) TMI 341 - SUPREME COURT OF INDIA). Following the said principle, we do not find any merit in the Application of the Applicant - Condonation denied.
|