Service Tax : Delay on account of any deliberate acts, want of bona fide, deliberate inaction or negligence on part of appellant, cannot be condoned
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[2014] 52 taxmann.com 155 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Khandelwal Construction Co.
v.
Commissioner (Appeals), Jaipur*
MS. ARCHANA WADHWA, JUDICIAL MEMBER
AND MATHEW JOHN, TECHNICAL MEMBER
FINAL ORDER NO. ST/A/565/2012-CU(DB)
STAY ORDER NO. ST/STAY/916/2012-CU(DB)
MISC. ORDER NO. ST/M/316/2012-CU(DB)
APPLICATION NOS. ST/STAY/455/2012 & ST/COD/95/2012
APPEAL NO. ST/219/2012-CU(DB)
AUGUST 29, 2012
Section 86 of the Finance Act, 1994 - Appeals - Condonation of Delay - Appellate Tribunal - Against Commissioner (Appeals)'s order received on 30-1-2011, assessee filed appeal before Tribunal on 19-1-2012 - Assessee sought condonation of delay of 290 days on ground that : (a) assessee's chartered accountant (CA) had undergone heart surgery and was not attending office; (b) another CA in said office had left on 30-6-2011; and (c) another person in said office had met with accident on 1-10-2011 losing his legs - HELD : There was no documentary evidence of heart surgery and even if it was carried out, CA was attending office though not regularly and assessee had not disclosed steps taken by it to ensure filing of appeal - Another CA had left office and accident had taken place long after expiry of time-limit to file appeal and therefore, late filing of appeal was not because of them - Since delay was caused by negligence of assessee, same was not condoned [Paras 3 to 6] [In favour of revenue]
Section 86 of the Finance Act, 1994 read with section 35B of the Central Excise Act, 1944 and section 129A of the Customs Act, 1962 - Appeals - Condonation of Delay - Appellate Tribunal - Delays, especially huge, may be condoned on basis of sufficient reasons and by taking into account conduct of parties - "Sufficient cause" should be understood and applied in a reasonable, pragmatic, practical and liberal manner depending upon facts and circumstances in each case, so as to advance substantial justice - However, liberal construction may be extended only when delay is not on account of any deliberate acts, want of bona fide, deliberate inaction or negligence on part of appellant - Sufficient cause should be one which pursues Court in exercise of its judicial discretion, to treat delay as excusable one, while ensuring that purpose of law of limitation does not get frustrated [Para 5] [In favour of revenue]
Words and Phrases : "Sufficient Cause" as generally used
Mayank Garg, Advocate for the Appellant. Pramod Kumar, Jt. CDR for the Respondent.
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[2014] 52 taxmann.com 155 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Khandelwal Construction Co.
v.
Commissioner (Appeals), Jaipur*
MS. ARCHANA WADHWA, JUDICIAL MEMBER
AND MATHEW JOHN, TECHNICAL MEMBER
FINAL ORDER NO. ST/A/565/2012-CU(DB)
STAY ORDER NO. ST/STAY/916/2012-CU(DB)
MISC. ORDER NO. ST/M/316/2012-CU(DB)
APPLICATION NOS. ST/STAY/455/2012 & ST/COD/95/2012
APPEAL NO. ST/219/2012-CU(DB)
AUGUST 29, 2012
Section 86 of the Finance Act, 1994 - Appeals - Condonation of Delay - Appellate Tribunal - Against Commissioner (Appeals)'s order received on 30-1-2011, assessee filed appeal before Tribunal on 19-1-2012 - Assessee sought condonation of delay of 290 days on ground that : (a) assessee's chartered accountant (CA) had undergone heart surgery and was not attending office; (b) another CA in said office had left on 30-6-2011; and (c) another person in said office had met with accident on 1-10-2011 losing his legs - HELD : There was no documentary evidence of heart surgery and even if it was carried out, CA was attending office though not regularly and assessee had not disclosed steps taken by it to ensure filing of appeal - Another CA had left office and accident had taken place long after expiry of time-limit to file appeal and therefore, late filing of appeal was not because of them - Since delay was caused by negligence of assessee, same was not condoned [Paras 3 to 6] [In favour of revenue]
Section 86 of the Finance Act, 1994 read with section 35B of the Central Excise Act, 1944 and section 129A of the Customs Act, 1962 - Appeals - Condonation of Delay - Appellate Tribunal - Delays, especially huge, may be condoned on basis of sufficient reasons and by taking into account conduct of parties - "Sufficient cause" should be understood and applied in a reasonable, pragmatic, practical and liberal manner depending upon facts and circumstances in each case, so as to advance substantial justice - However, liberal construction may be extended only when delay is not on account of any deliberate acts, want of bona fide, deliberate inaction or negligence on part of appellant - Sufficient cause should be one which pursues Court in exercise of its judicial discretion, to treat delay as excusable one, while ensuring that purpose of law of limitation does not get frustrated [Para 5] [In favour of revenue]
Words and Phrases : "Sufficient Cause" as generally used
Mayank Garg, Advocate for the Appellant. Pramod Kumar, Jt. CDR for the Respondent.
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