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2018 (5) TMI 885 - AT - Service TaxCondonation of delay of 35 days in filing appeal - case of appellant is that the company being closed, application for condonation of delay be allowed - Held that: - It is seen from the records and as correctly pointed out by both sides, out of turn hearing of Early Hearing application was made by the Revenue and allowed. Be that as it may, the delay of 35 days in filing the appeal, though explained, reasons given for delay in filling the appeal seems to be unconvincing. Identical issue decided in the case of Collector, Land Acquisition Versus Mst. Katiji And Others [1987 (2) TMI 61 - SUPREME Court], where it was held that no pedantic approach should be made directing the parties to explain every day delay and that the doctrine must be applied in a rational common sense pragmatic manner. Delay in filing the appeal before the Tribunal is more than 30 days and explanation being sketchy, appellant needs to be put to condition of imposing cost for hearing of appeal on merits.
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