9911796707
TMI Blog2023 (10) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... eby, the appeal preferred by the appellant was dismissed as being delayed and the order dated 01.05.2019 passed by the Assistant Commissioner, CGST, Dibrugarh, confirming the demand of Rs. 21,37,427/- raised from the appellant with interest and penalty towards financial years 2013-14, 2014-15, 2015-16 and 2016-17 was affirmed. 2. Learned counsel Mr. Chakraborty placed reliance on a judgment in the case of Commissioner of Income Tax-12 v. Pheroza Framroze and Company, reported in (2017)11 SCC 730 and urged that in the said judgment, while dealing with pari-meteria provisions of Income Tax Act, Hon'ble the Supreme Court held that the High Court has inherent jurisdiction to condone the delay occasioned in filing of the appeal. He also pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the Commissioner Appeals and the CESTAT to condone the delay occasioned in filing of the appeal is no longer res integra and the issue having been settled by Hon'ble the Supreme Court that such delay cannot be condoned, no fault can be found in the order passed by the CESTAT dismissing the appeal of the appellant as being time barred. 4. We have given our thoughtful consideration to the submissions advanced at Bar and have gone through the material placed on record. 5. At the outset, we may note that the plea of illness put forth by the appellant for explaining the delay caused in filing of the appeal to the Commissioner (Appeals) is on the face of the record untenable. The the demand notice of which the appellant is aggrieved was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the order dated 01.05.2019 to the appellate authority i.e. Commissioner (Appeals) on 03.10.2019 which is well beyond the period of 60 days and further extended by 30 days. In the memo of appeal filed along with the writ petition, there is no indication justifying the reasons for delay in approaching the Commissioner (Appeals) against the order in original. It was for the first time in the appeal before the CESTAT that the appellant made a request seeking condonation of delay and extension of time to file appeal before the Commissioner (Appeals). However, on a perusal of the memorandum of appeal filed before the CESTAT, we do not find any justifiable cause because even in this memorandum, it is clearly stated that the order im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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