2016 (1) TMI 544 - AT - Service Tax

Appeal restored after delay condoned, costs imposed for non-compliance.

The appeal against the Commissioner(Appeals) order was initially dismissed as barred by limitation due to the failure to file a Condonation of Delay (COD) ... Restoration of appeal - This miscellaneous application is filed seeking recall of the order dt. 18/12/15; seeking condonation of delay that occurred in filing the COD application and pleading reasons for having filed a defective appeal. It is pleaded that there was mere 7 days delay in filing the appeal but a COD application was not filed in advance. The Defect Memo issued by Registry was noticed by some lower official who did not care to inform the concerned officer and thus there occurred a delay in rectifying the appeal. Condonation of delay is also sought on the ground that the appellant is a local authority - The Chittoor Municipality. Held that:- In the peculiar circumstances, we recall the order dt. 18/02/2015 and restore the appeal. - Delay is condoned on condition that the appellant remits costs of ₹ 2,500/- Issues: Appeal against order of Commissioner(Appeals) dismissed as barred by limitation due to failure to file a COD application along with the appeal; Miscellaneous application filed seeking recall of the dismissal order, condonation of delay, and pleading reasons for the defective appeal.Analysis:1. The substantive appeal was dismissed as barred by limitation since no Condonation of Delay (COD) application was filed along with the appeal, despite a Defect Memo being issued by the Registry. The appeal was preferred with a delay, and the appellant did not take steps to rectify the defect, leading to the dismissal of the appeal by an order dated 18/02/2015.2. A miscellaneous application was filed to recall the dismissal order and seek condonation of delay in filing the COD application. The appellant pleaded that there was only a 7-day delay in filing the appeal but failed to file the COD application in advance. It was explained that a lower official noticed the Defect Memo issued by the Registry but did not inform the concerned officer, resulting in a delay in rectifying the appeal. Condonation of delay was also requested on the ground that the appellant is a local authority - The Chittoor Municipality.3. Considering the circumstances, the Tribunal decided to recall the order dated 18/02/2015 and restore the appeal. Condonation of delay was granted based on the satisfactory cause pleaded by the appellant. However, the delay was condoned on the condition that the appellant remits costs of Rs. 2,500 within a week to the credit of Revenue. Failure to comply with this condition would result in the dismissal of the COD application and consequently the appeal as well. Compliance was to be reported by 04/01/2016.