TMI Blog2014 (10) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... rs that the appellant was represented by a Chartered Accountant before the appellate authority and, therefore, relied upon him to give him proper guidance. However, since no proper guidance was given till the appellant contacted the learned advocate who represents him before the Tribunal, there was a delay in preferring the appeal. In the opinion of this court, the appellant had all the reason to hold a reasonable belief that he would be given proper guidance by the Chartered Accountant who had represented him before the appellate authority - Matter restored before Tribunal - Delay condoned. - Tax Appeal No. 819 of 2014 - - - Dated:- 5-9-2014 - Harsha Devani And Sonia Gokani,JJ. For the Appellant : Mr. D. K. Trivedi For the Res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manpower service and maintenance and repair service to M/s Indian Rayon. Thus, essentially the appellant is engaged in doing labour work and was not aware of the intricacies of law. It was submitted that after receiving the order-in-appeal the appellant had contacted a service tax consultant who had told him that the Commissioner (Appeals) had directed the adjudicating authority to re-quantify the demand and advised him to wait for the req-uantification. He also informed the appellant that he would be required to first deposit the entire amount of demand and penalty and only then he would be allowed to prefer an appeal. He also did not advise him as regards the forum before which such appeal was required to be preferred. When the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in the circumstances of the case, the Tribunal was justified in not condoning the delay caused in preferring the appeal? 5. The facts are not in dispute. Against the order-in-appeal dated 21st August, 2012 made by the Commissioner (Appeals), the appellant herein preferred an appeal before the Tribunal; however, there was a delay of 221 days in preferring the said appeal and hence, the appellant also move an application seeking condonation of the delay caused in preferring the appeal. By the impugned order, the Tribunal has rejected the application for condonation of appeal and dismissed the appeal as well as the application for stay. 6. As can be seen from the averments made in the memorandum of the application for condonation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 days in filing the appeal. The Tribunal, in the impugned order, has briefly recorded the explanation advanced by the appellant and has held that in its considered view, it found that the reasoning which has been put-forth is unconvincing for the reason that before the first appellate authority, the appellant had preferred appeal in time and had prosecuted the same. The Tribunal further took note of the fact that the appellant was represented by a Chartered Accountant there and found the explanation given by the appellant to be unacceptable and dismissed the application for condonation of delay and consequently, also dismissed the stay application as well as the appeal. This in sum and substance forms the reasoning given by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or condoning the delay caused in preferring the appeal. The Tribunal, while dismissing the application for condonation of delay on the ground that the appellant was represented by a Chartered Accountant before the appellate authority, failed to take into consideration the explanation put forth by the appellant in proper perspective, viz. considering his background as well as the fact that such a person may not be well versed with the provisions of service tax which is a relatively new levy and slowly and steadily different services are being brought within its purview. The impugned order, therefore, suffers from lack of proper application of mind to the facts of the case on the part of the Tribunal. Moreover, from the averments made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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