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2019 (5) TMI 1870 - AT - Service TaxCondonation of delay in filing appeal - delay within the condonable period of thirty days or not - reasonable cause was there or not - HELD THAT:- It is the settled position of law that the Commissioner (Appeals) has limited powers in exercising his discretion as to condoning delay in filing an appeal before him and that condonation of any delay beyond ninety days (sixty plus thirty days) is forbidden - It is useful to refer to the decision of the Hon’ble High Court of Gujarat at Ahmedabad in the case of RAMESH VASANTBHAI BHOJANI VERSUS UNION OF INDIA & 2 [2017 (5) TMI 444 - GUJARAT HIGH COURT] where it was held that once there is a delay of more than ninety days in filing the appeal, the Commissioner (Appeals) has no power or authority to permit the appeal to be presented beyond such period. In the present case, the delay sought to be condoned is within the permissible thirty-day limit and not after the expiry of thirty days. The appellant has placed on record its explanation, which is not found to be wrong and it is definitely not a case involving any deliberate or negligent act on behalf of the assessee, in causing delay - It is also the settled position that the power conferred upon the Commissioner (Appeals) to condone the delay in filing appeal is to alleviate genuine sufferings of taxpayers. He has the power and corresponding duty to exercise the same when circumstances so warrant. Thus, when a public authority has the powers to do something, he has a corresponding duty vested in him to exercise his powers. The matter is remanded to the file of the first appellate authority to decide the case on merits by accepting the reasons for delay in filing the appeal - Appeal allowed in part and part matter on remand.
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