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2018 (8) TMI 823 - HC - Service TaxCondonation of delay of 307 days in filing appeal - delay on the ground that the concerned Accountant who was looking after the accounts of the firm had resigned from the assessee-Company in August 2014 - Held that:- The learned Tribunal has erred in rejecting the appeal on the preliminary ground of delay. The delay, even though of 307 days, had been reasonably explained by the assessee and the learned Tribunal ought to have decided the appeal on merits - appeal restored back on the file of the said Tribunal, with a request to decide the same on merits after giving opportunities to both the parties - COD allowed.
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