TaxTMI 
TaxTMI 
2018 (12) TMI 1297
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....oner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 7.12.2017 passed by the Commissioner (A) whereby the Commissioner (A) has dismissed the condonation of delay application as well as the appeal because the same was filed after a delay of 298 days beyond the time limit prescribed for filing the appeal before the Commissioner (A). ....
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.... Government of Karnataka in the year 2004 and not in running condition. The appellant has prayed before the Commissioner (A) that the delay of 298 days should be condoned keeping in view the facts and circumstances mentioned in the condonation application. But the learned Commissioner (A) after considering the grounds given in the condonation application and after considering the decision of the H....
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....d the due date for filing appeal was up to 30.5.2016 but the appeal was filed on 24.3.2017 with a delay of 298 days. 4. I have heard the learned AR and seen the grounds of appeal. In the written submission, the appellant has submitted that they had no knowledge regarding the service tax liability on rent and they got the registration on 20.6.2013 and had filed the service tax returns through elec....
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....logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay. The first proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause f....