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2015 (10) TMI 863 - HC - Service TaxCondonation of delay - Dismissal of the appeal before the tribunal on the ground of delay of 262 days – Appellant submitted the reason of negligence of the consultants to file the appeal in time and the prolonged illness of his brother as reasons of delay – Held That:- We do not see how these two facts taken together cannot constitute sufficient cause for the delay in filing the appeal.The appellant ought not to be visited with the drastic consequence of dismissal of the appeal without the same being considered on merits on account of the Advocate/consultant’s default in not having filed the appeal in time. Added to this is the fact that during the original period of limitation it is not as if the appellant was guilty of any negligence.The appellant was pre-occupied in looking after his ailing brother. - Delay condoned - Matter restored before the tribunal.
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