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<h1>Appellate remedy under Section 86 affirmed; Tribunal may condone delay and coercive action stayed pending appeal disposal.</h1> Appellate remedy under Section 86 of the Finance Act, 1994 is available to challenge both the order-in-original and the order-in-appeal; the Tribunal has ... Condonation of delay - medical incapacity - non-appearance of the writ petitioner - alternative remedy - Right to effective appellate hearing - interim protection from coercive action pending appeal - Levy of Service Tax based solely on the ground on which the Tax Deduction at Source (TDS). Right to effective appellate hearing - HELD THAT:- The Court recorded that the Order-in-Appeal noted repeated opportunities for personal hearing but also examined the medical records annexed to the writ petition which prima facie indicated that the petitioner's non-appearance was caused by grievous ailments. In the interests of justice the Court directed the petitioner to file an appeal before the Appellate Tribunal under Section-86 of the Finance Act, 1994, allowed that the delay suffered on account of the petitioner's ill-health shall be considered by the Tribunal in exercising its condonation power, and granted interim protection by restraining coercive action until the appeal is taken up and disposed of. [Paras 5, 6, 7] Final Conclusion: The writ petition is disposed by directing the petitioner to prefer an appeal to the Appellate Tribunal within six weeks, with the Tribunal to consider condonation of delay caused by medical incapacity, and by prohibiting coercive action against the petitioner until the appeal is disposed of. Issues: Whether the writ petitioner should be permitted to pursue an appeal before the Appellate Tribunal under Section 86 of the Finance Act, 1994 and whether interim coercive action against the petitioner should be restrained pending disposal of such appeal.Analysis: The appellate remedy under Section 86 of the Finance Act, 1994 is available to the petitioner to challenge the Order-in-Original and the Order-in-Appeal. The appellate forum has jurisdiction to consider condonation of any delay that occurred in filing the appeal. The petitioner has placed on record medical evidence prima facie indicating that non-appearance before the Commissioner (Appeals) was due to serious ill-health. In view of these circumstances and for ends of justice, an opportunity to file and have the appeal considered by the Appellate Tribunal is appropriate. Considering the balance of convenience and the nature of relief sought, interim restraint on coercive measures is warranted until the Appellate Tribunal disposes of the appeal.Conclusion: The writ petition is disposed directing the petitioner to file an appeal before the Appellate Tribunal under Section 86 of the Finance Act, 1994 within six weeks and granting interim protection by restraining coercive action until the appeal is disposed. This disposition is in favour of the petitioner (assessee).
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