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2018 (6) TMI 1429 - AT - Service TaxCondonation of delay of 630 days in filing the appeal - the delay is sought to be condoned on the ground that impugned order was delivered to Chartered Accountant, who was appearing for the appellant/applicant - Held that:- The appellant/ applicant should have been more diligent and should have been following up with his Chartered Accountant for the outcome of appeal before the 1st Appellate Authority. At the same time, the C.A. has demised and appellant was unaware of the development (as claimed in affidavit), appellant should be given an opportunity to fight his case on merits. The delay in filing the appeal before Tribunal needs to be condoned - COD application allowed.
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