Time Limit for Appeal to Tribunal

[Mehul Doshi]

I had Received Order from Commissioner of Appeal as on 01/10/2016, regarding rejection of Late filling of Appeal.

Is there any other way to make an appeal in tribunal on the ground of fact..

Date of Original Order issued by Commissioner is as on 1.6.2015

Date of filling appeal against order is 1.02.2016

Date of Received order from commissioner of appeal is 01/10/2016.

Which types of remedies available with me..

[Rajagopalan Ranganathan]

Sir,

What is the date of communication (date of receipt of the order) of order of the original authority. You have to file your appeal to Commissioner (Appeals) within two months (60 days) from the date of communication. Commissioner has power to condone the delay in filing of appeal within further period of one month from the date of expiry of date before which you have to file the appeal. You have filed the appeal on 1.10.2016 which is hopelessly time barred. You cannot even get relief from Tribunal. You may try to file a writ in the jurisdictional High Court and try to get the remedy. However the Court may impose some cost on you.

[Ganeshan Kalyani]

Pls refer Section 86 of the Finance Act , 1994.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Ranganathan. Even in writ petition you can gain success only if you have genuine grounds from non filing of appeal before Commissioner (Appeals)

AI Summary

Appeal Rejected as Time-Barred; Consider Writ Petition for Delay in Service Tax Case, Refer Section 86 Finance Act 1994. An individual received an order from the Commissioner of Appeals on October 1, 2016, rejecting their late appeal regarding a service tax issue. The original order was dated June 1, 2015, and the appeal was filed on February 1, 2016. Responses suggest that the appeal is time-barred, as it was not filed within the required period. The individual might consider filing a writ petition in the High Court, but success depends on having valid reasons for the delay. Reference to Section 86 of the Finance Act, 1994, is advised for further guidance.