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2016 (1) TMI 619 - ALLAHABAD HIGH COURT

2016 (1) TMI 619 - ALLAHABAD HIGH COURT - TMI - Condonation of delay of 352 days before the first appellate authority - appellant submitted that the earlier counsel, namely, their Chartered Accountant, Amit Garg was not conversant with the service tax provisions and that he handed over the original order to his peon, who kept the same in the file and forgot to file the appeal within time. - Held that:- Inconsistent stand has been taken by the appellant at every stage of the appeal. Three differe .....

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ala,J. and Vinod Kumar Misra,J. For The Appellant : Naveen Chandra Gupta For The Respondent : S.S.C.,Amit Mahajan Against the dismissal of the appeal before the tribunal, the present appeal has been filed. It transpires that certain service tax demand was imposed against which a belated appeal by 352 days, was filed before the first appellate authority. This appeal was dismissed by the Commissioner (Appeals) vide its order dated 22nd of January, 2014 on the ground of delay. The reason for condon .....

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. 584 of 2014 after more than six months, which was dismissed by an order dated 8th of September, 2014 on the ground of alternative remedy. The Court held that the appellant had a statutory remedy of filing an appeal under Section 86 of the Finance Act, 1944. Instead of filing an appeal immediately thereafter, the appellant sat over the matter and filed a belated appeal before the tribunal on 20th of February, 2015, which was beyond time of more than 389 days. The tribunal after considering the .....

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s the aforesaid order passed by the Hon'ble High Court dated 08.09.2014 in writ petition no. 548 of 2014 was received by one of the partner Smt. Rama Gupta, who is an old lady of 68 years and due to murder of her husband she was mentally upset and the aforesaid order passed in the writ petition was kept in Almirah and forgotten and it is only when the second partner Sri Kuldeep Raj Sahni, who is permanently residing at Dehradoon, visited at Ghaziabad in the second week of January and asked a .....

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