condolation delay by post office

[pravin bansal]

dear sir i was filled a appeal in commissioner appeal of service tax in locknow by speed post dt.07/12/2013 a and delivered on 11/12/2013 what is the maintable condolation delay of postal delay because the appeal is submitted on office dt.09/12/2013 so appeal is reject this reason

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

I suppose the limitation for filing appeal is 09.12.2013. You have despatched appeal on 07.12.2013 in time. But the same has been delivered on 11.12.2013. I want to know whether the appeal filed is rejected? There is one case law that the post office is the Central government Department. This Department is almost the agent for the Authorities. So once the appeal is despatched in time with the post office, it would be deemed to be the date of filing appeal. I have tow search this case law and I shall give it to you.

M. Govindarajan

[Mahir S]

Sir,

If appeal is now already rejected by the Commissioner (Appeals), now you need to file appeal with CESTAT, Tribunal.

You were required to file condo nation of delay application with Commissioner (Appeals) at relevant time.

AI Summary

Condonation of delay: timely posting to the postal authority may be treated as filing date; file condonation or pursue appellate remedy. The notes treat whether timely despatch of an appeal by post qualifies as the effective filing date for limitation purposes when delivery occurs after the deadline, advising that the post office's status supports deeming despatch as filing and that a formal application for condonation of delay should be filed with the first appellate authority, with subsequent appellate recourse available if the appeal is rejected for delay.