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August 2011

Limitation — Delay of 53 days in filing appeal — Delay attributed to resignation of both employee handling service tax matters and his successor — Delay condoned — Section 86 of the Finance Act, 1994.

By Puloma Dalal, Jayesh Gogri
Chartered Accountants
Reading Time 1 mins
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Facts:
The appellant pleaded that the delay of 53 days in filing the appeal was owing to the resignation tendered by the employees handling service tax matters. The delay on part of the appellant was neither willful nor on account of any negligence and was beyond the appellant’s control.

Held:
The Tribunal held that the reasons given for the delay in application for condonation were justifiable and were aptly supported by an affidavit by a senior functionary and hence the delay of 53 days was condoned.

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