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2010 (3) TMI 254 - AT - Service TaxDelay in filing the appeal- Delay has occurred because the appeal papers which were prepared by the learned advocate were sent by e-mail to the manager who was looking after this work. But, manager’s mother had fallen ill and the manager proceeded on leave without taking further action on the e-mail sent by the learned advocate. Thereafter, the manager resigned and the director submitted the appeal before Commissioner (Appeals). The Commissioner (Appeals) has taken a view that it was the director, who signed the appeal and therefore the presence or absence of the manager is not an appropriate ground for condonation of delay. Held that- the explanation given by the appellant company is reasonable. We, therefore, feel that the delay in filing the appeal should have been condoned.
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