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2021 (7) TMI 982 - AT - Service TaxCondonation of delay in filing appeal before Commissioner (Appeals) - appeal was filed beyond the period prescribed under section 85 (3) of the Finance Act - Rejection of refund claim - HELD THAT:- Initially the appellant was advised to file a representation before the Chief Commissioner against the order dated 26.10.2009, but subsequently, the counsel who was contacted, after the Range Officer informed the appellant that no appeal had been filed before the Commissioner (Appeals), advised that an appeal was required to be filed before the Commissioner (Appeals), that an appeal was filed on 13.05.2010. We are satisfied from the averments made in the delay condonation application that the appellant was prevented by sufficient cause from filing the appeal before the Commissioner (Appeals) within a period of three months from the date of receipt of the order. The delay, is, accordingly condoned and the appeal shall be treated to have been filed within time before the Commissioner (Appeals). The matter is remitted to the Commissioner (Appeals) to decide the appeal on merits as expeditiously as is possible since the Adjudicating Authority had passed the order in 2009 - Appeal allowed - decided in favor of appellant.
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