Tribunal grants appeal on remand, directs fresh submissions within 60 days, imposes cost to PM Cares Fund.

The tribunal allowed the appeal by way of remand, directing the appellant to appear before the Commissioner (Appeals) within 60 days, submit fresh grounds of appeal, explanations, and evidence, and pay a cost of Rs. 10,000/- to PM Cares Fund. The delay in filing the appeal was condoned due to a medical emergency and disruptions caused by Covid, emphasizing the importance of justifying delays in legal proceedings and the tribunal's discretion in ensuring justice.

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Issues: Appeal against Order-in-Appeal dismissed on ground of limitation.

Analysis:
1. The appellant, a publisher engaged in publishing a daily newspaper, appealed against the Order-in-Appeal dismissing their appeal on the ground of limitation.
2. The appellant argued that the Order-in-Original was served on them on 30/10/2019, and there was no liability to service tax as they mainly received payments from the government for publishing communiqués and advertisements, with TDS deducted. They claimed that the Show Cause Notice dated 18/10/2018 was not served on them properly, highlighting discrepancies in the record of service.
3. Due to a medical emergency in the family of their Chartered Accountant and subsequent disruptions caused by Covid, the appellant faced delays in filing the appeal. They emphasized that the delay was not deliberate and beyond their control.
4. The Revenue's representative relied on the impugned order in Appeal.
5. The tribunal acknowledged the explanations provided by the appellant for the delay and, in the interest of justice, condoned the delay in filing the appeal. The case was remanded to the Commissioner (Appeals) for a decision on merits after allowing the appellant to present their case and evidence.
6. The appellant was directed to appear before the Commissioner (Appeals) within 60 days, submit fresh grounds of appeal, explanations, and evidence, and pay a cost of Rs. 10,000/- to PM Cares Fund.
7. The tribunal allowed the appeal by way of remand, subject to the appellant's compliance with the directed actions and cost payment.

This judgment highlights the importance of justifying delays in legal proceedings, considerations of circumstances beyond control, and the tribunal's discretion in condoning delays to ensure justice is served.

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