TaxTMI 
TaxTMI 
2020 (2) TMI 1440
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....ittance of service tax then the appellant realized that there was some proceedings initiated and order was passed against the company and thereafter they searched their records and found that draft appeal drawn up by the erstwhile Advocate and on that basis, an attempt was made to locate the file in the office of the Tribunal but it was found that no appeal was filed in the Tribunal and thereafter certified copies were obtained. The applicant has further avered that during the course of enquiry within the company, it was noticed that the persons handling these matters had resigned from the company. It appeared that the said person omitted to file the appeal. During the search in the office, it was found that the company was served with orde....
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....officer in the Accounts Department during the period when these proceedings were initiated. The affairs of these proceedings were managed by Shri O.P. Ibrahim who has since resigned and he assisted Shri O.P. Ibrahim in the course of his employment with the company. He has further stated in his affidavit in paras 3, 4, 5, 6 as follows : 3. The appellant Company got a call from the Range Office of the Department asking for the details of remittance of service tax for the impugned Order-in-Original. It was at that time that the Company realized that there was such a proceeding initiated and order was passed against the Company. On being put to notice about the pendency of this matter, records of the Compan....
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.... and that he had been appointed to file the same. It is admitted that there was no follow-up again with the concerned Advocate. As stated hereinabove, only when the Company was questioned regarding the same did the factum of non-filing be brought to the notice of the Company. 6. The petitioner says and submits that there was another Appeal No. ST. 23625 of 2014 which was pending before the Hon'ble Tribunal. The petitioner says and submits that they have good case on merits. It is therefore respectfully prayed that the delay in filing the appeal be condoned and appeal be restored to file. 4.1 Learned Counsel fairly admitted that there is some negligence on the part of the appellant to follow up with the ....
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....case there is no deliberate and intentional delay on the part of the appellant because for the subsequent period the appellant has filed the appeal which is still pending and had they knew about the non-filing the earlier appeal they would have filed the same also. Further, we find that it is a settled law that the assessee should not suffer on account of the mistake of the Advocate. Further, we find that the Hon'ble Apex Court in the case of Collector, Land Acquisition Anantnag and Another reported in 1987 (28) E.L.T. 185 (S.C.) has observed that in the matter of condonation of delay the Court should have a liberal approach. The Hon'ble Apex Court has laid down the following principles : (i) Ordinarily a lit....