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2017 (7) TMI 565 - HC - Service TaxCondonation of delay in filing appeal - The Tribunal has attributed negligence to the Assessee in not filing the appeal in time - Held that: - though, the period of delay involved is 370 days, which, by no means, is an insignificant period, the Tribunal ought to have examined, whether the delay was deliberate, as mere negligence, by itself, in our view, would not disable the Assessee from having its matter decided on merits - the Tribunal has not carried out the said exercise, which is so very necessary, while dealing with the application seeking condonation of delay - Tribunal was also required to examine, qualitatively, as to whether the reasons set out for seeking condonation of delay were genuine and bonafide - impugned order set aside - appeal allowed - decided in favor of appellant.
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