TaxTMI 
TaxTMI 
2014 (12) TMI 740
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....d to as "the Tribunal") whereby, the application made by the applicant seeking condonation of the delay caused in preferring the appeal has been turned down, and the stay application as well as the appeal have also been dismissed. 2. Mr. D.K Trivedi , learned advocate for the appellant invited attention to the application for condonation of the delay made by the appellant before the Tribunal to submit that sufficient cause has been made out for condoning the delay of 189 days in preferring the appeal. It was submitted that the appellant had entered into a contract with M/s Indian Rayon, Veraval for carrying out the work of electrical house wiring and industrial wiring in the plant site and colony area of M/s Indian Rayon. Thus, essential....
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....for condonation of delay has duly considered the explanation advanced by the appellant and has not found the same to be satisfactory. Thus, it cannot be said that the discretion exercised by the Tribunal is in any manner improper or unjust so as to warrant interference. The appeal being devoid of merit, therefore, deserves to be dismissed. 4. Having regard to the submissions made by the respective parties as well as to the facts of the case, this court is of the view that the appeal merits consideration. Hence, Admit. The following substantial question of law arises for consideration. "Whether on the facts and in the circumstances of the case, the Tribunal was justified in not condoning the delay caused in preferrin....
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....per guidance and hence, could not prefer the appeal within the prescribed period of limitation. It was only after the appellant contacted the learned advocate who is representing him before the Tribunal, that proper guidance was received by him and he could file the appeal before the Tribunal. The Tribunal, in the impugned order, has recorded that the appellant had explained the delay as due to the reason that they were not aware of the various provisions of service tax and were not aware as to whom to approach for filing the appeal; that the consultants and advocates whom they approached informed that they need to pay the entire amount and then only an appeal can be filed and that they were scared of paying the huge amount at that point of....
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....wever, since no proper guidance was given till the appellant contacted the learned advocate who represents him before the Tribunal, there was a delay in preferring the appeal. In the opinion of this court, the appellant had all the reason to hold a reasonable belief that he would be given proper guidance by the Chartered Accountant who had represented him before the appellate authority. The Tribunal, while dismissing the application for condonation of delay has merely stated that it does not find any justifiable reason for condoning the delay without assigning any reasons whatsoever as to why such explanation was not acceptable. The impugned order, therefore, is a non speaking order which does not set out the reasons for rejecting the appli....