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2019 (11) TMI 438 - AT - Service TaxCondoantion of delay in filing appeal - power of Commissioner (Appeals) to condone delay - time limitation - HELD THAT:- The appellant filed the appeal before the Commissioner after a delay of 30 days after the expiry of two months which is provided for filing the appeal as per Section 85 of the Finance Act, 1994. Further, the appellants also filed the application seeking condonation of delay of 30 days by giving sufficient reasons for not filing the appeal in time - The appellant has also filed affidavit of the Director along with the application. Commissioner (Appeals) was not satisfied with the reasons given for the delay and did not condone the delay of 30 days which was within his power to condone. The delay in filing the appeal before the Commissioner was not deliberate and intentional and the Commissioner should have condoned the delay and should have decided the appeal on merits - the delay of 30 days in filing the appeal before the Commissioner is condoned - matter remanded back to the Commissioner (Appeals) to decide the same on merits after following the principles of natural justice. Appeal allowed by way of remand.
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