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2021 (9) TMI 572 - AT - Service TaxCondonation of delay of 335 days in filing the appeal - reasonable explanation provided or not - failure on the part of the receipt clerk in placing the envelope sent by speed post before the officer concerned - HELD THAT:- It transpires in the present case that as soon as the copy of the order was provided by the Department to the appellant on 09.07.2020, the appeal was filed on 20.08.2020. In the present case, it is seen that though the appellant had sent letters to the department on 08.01.2020 and 02.03.2020 to provide a copy of the order but it was provided only on 09.07.2020. The records indicate that when the order was received from the department on 09.07.2020, the appeal was filed in less than two months on 20.08.2020 - the averments made in the delay condonation application and the submissions advanced by learned Counsel for the appellant satisfies that the appellant has satisfactorily explained the reasons for not filing the appeal within the stipulated time. The delay having been satisfactorily explained, needs to be condoned and the application is allowed.
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