TaxTMI 
TaxTMI 
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
condolation delay by post office
26 Jan 2015 
2 Replies 
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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. (AI Summary)
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. (AI Summary)