TMI Blog2014 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ite plausible. It appears 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. 646 of 2014 - - - Dated:- 5-9-2014 - MS. HARSHA DEVANI AND MS. SONIA GOKANI JJ. FOR THE APPELLANT : MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned Chartered Accountant did not give proper guidance to the appellant as a consequence whereof the appellant could not file the appeal within the prescribed period of limitation and there was a delay of 221 days in filing the appeal before the Tribunal. It was submitted that the Tribunal failed to appreciate the fact that the appellant being a layman and a semi literate person relied upon the consultant for proper guidance, and was, therefore, not justified in not condoning the delay and dismissing the appeal. It was, accordingly, urged that the appeal does give rise to a substantial question of law and deserves to be allowed. 3. Opposing the appeal, Mr. H.C Buch, learned standing counsel for the respondent, submitting that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in carrying out erection, commissioning and installation mainly for M/s. Aditya Birla Nuvo Limited (Rayon Division-Veraval) and had obtained Service Tax registration in the month of September 2009 and had been paying service tax since then. Against the order-in-original passed by the adjudicating authority, the appellant had preferred appeal before the Commissioner (Appeals) which came to be dismissed by an order dated 11th January, 2013. The appellant, not being aware of the provisions relating to service tax, seems to have approached the Chartered Accountant and other consultants seeking advice as to what is the proper remedy against the order-in-appeal. However, the appellant was not given any proper guidance and hence, could not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carried out by the appellant is mainly in the nature of labour work, as such, the case put forth by the appellant that he were not aware of the intricacies of law, and therefore, could not approach the Tribunal in time appears to be quite plausible. It appears 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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