TMI Blog2022 (5) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... see in filing their appeal before the Commissioner (Appeals). Accordingly, in the interest of justice, the delay in filing Appeal before the Commissioner (Appeals) is condoned, and this Appeal is allowed by way of remand to the learned Commissioner (Appeals), to decide the Appeal on merits after hearing the Appellant and giving opportunity of making his pleading and filing evidence in support of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. 2. Learned Counsel for the Appellant urges that the Order-in- Original dated 23/10/2019 was served on the assessee on 30/10/2019. Learned Counsel states that prima facie there is no liability to service tax as this Appellant is a publisher engaged in publishing daily newspaper in the name and style of Prabhat Abhinandan from Jaipur. They have received amount mainly from Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original on 30/10/2019, the Appellants thereafter entrusted the case papers to the Chartered Accountant-Mr. Shivanshu Bhargav for drafting and filing of the appeal. However, due to medical emergency prevailing in the family of the Chartered Accountant, could not take steps in time and thereafter, there was disturbances due to Covid also. Further, appellant was required to obtain registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s condoned, and this Appeal is allowed by way of remand to the learned Commissioner (Appeals), to decide the Appeal on merits after hearing the Appellant and giving opportunity of making his pleading and filing evidence in support of their contentions. 6. The Appellant is directed to appear before the Commissioner (Appeals) with a copy of this order within a period of 60 days from the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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