2018 (6) TMI 254 - AT - Service Tax

Condonation of Delay of four years, nine months and twenty days in filing appeal - The taxable period involved in this case is from 01.05.2006 to 30.09.2009, the original order is dated 13.03.2012 and the order of the Commissioner (Appeals) is dated 28.01.2013 which was served on the applicant on 06.02.2013. Against this order, the applicant has filed appeal before the Tribunal on 01.03.2018.

Held that:- Admittedly, the delay sought to be condoned is inordinate - Hon’ble Supreme Court in the case of Collector, Land Acquisition Anantnag and Another v. MST. Katiji and Others [1987 (2) TMI 61 - SUPREME COURT] has no doubt held that the legislature has conferred the power to condone the delay to enable the Courts to do substantial justice to parties by disposing of the matters on merits.

In the case in hand the delay is inordinate, there is no effort to explain even in the application for condonation of delay that the applicant or any concerned person working for it was not aware of legal provisions as to the limitation. It is not even the applicant’s case that they tried seeking advice by which the delay has occurred. The explanation put forth in bits and pieces, would not take us anywhere to even appreciate the attempts by the applicant.

It is not a fit case for exercising the discretion of condoning the delay - application for COD rejected.