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2009 (6) TMI 425 - AT - Service TaxCondonation of delay– Limitation – The Appellant submits that the delay has occurred due to the fact that there was misplacement of the Order-In-Original by the counsel. In this case Tri-(Del.)-held that the law is settled by the Hon’ble Supreme Court in the case of N. Balakrishnan v. M. Krishnamurthy - 2008 (228) E.L.T. 162 (S.C.) as to that for a mistake due to advocate, the assessee should not be put to hardship by way of rejection of his appeal, having not filed within time. Accordingly, it was considered opinion, that in the facts and circumstances of this case, and the explanation given by Counsel appearing, the application for the condonation of delay needs to be allowed.
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