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2022 (5) TMI 712 - AT - Service TaxCondonation of delay of almost 10 months in filing appeal - sufficient reasons for delay or not - due to medical emergency prevailing in the family of the Chartered Accountant, could not take steps in time - HELD THAT:- The delay has been cogently explained by the Appellant/ assessee in filing their appeal before the Commissioner (Appeals). Accordingly, in the interest of justice, the delay in filing Appeal before the Commissioner (Appeals) is condoned, and this Appeal is allowed by way of remand to the learned Commissioner (Appeals), to decide the Appeal on merits after hearing the Appellant and giving opportunity of making his pleading and filing evidence in support of their contentions. The Appellant is directed to appear before the Commissioner (Appeals) with a copy of this order within a period of 60 days from the date of receipt of this order and seek opportunity of hearing, alongwith a copy of their fresh grounds of appeal and explanations, alongwith evidences as they wish to rely upon - Appeal allowed by way of remand.
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