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2015 (12) TMI 338 - AT - Service TaxCondonation of delay - Held that:- There is sufficient cause shown by the appellant for the delay in filing the appeal before Commissioner (Appeals). The due date of filing appeal is 17.11.2011 whereas they have filed the appeal on 20.1.2012. The only ground mentioned in the order for dismissing the appeal is that appellants failed to file COD application before the Commissioner (Appeals). Otherwise the appeal is within the powers of Commissioner (Appeals) for condonation. Accordingly, the delay in filing of appeal before Commissioner (Appeals) is condoned. Appeal is remanded to Commissioner (Appeals) for deciding the case on merits after affording a reasonable opportunity to the appellant. Stay application is disposed. Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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