TaxTMI 
TaxTMI 
2026 (6) TMI 1362
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....him on the ground of barred by limitation of time. 2. Briefly stated, the facts of the case are that various letters were issued to the Appellant for filing of documents to verify the information/data provided by the Income Tax Department. During the course of inquiry, it was noticed that the Appellant had received total consideration of Rs.1,16,24,288/- as per Form 26AS statement for the Financial Year 2012-13 to 2016-17. Since the Appellant was not registered with the Service Tax Department, no compliance to the letters and summons were made. Accordingly, Show Cause Notice [SCN] dated 09.11.2017 was issued proposing to demand Service Tax of Rs.14,85,425/- alongwith applicable interest and for imposition of penalties. 4. No reply to ....
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....ommissioner (Appeals) has observed that since the Order-In-Original dated 15.03.2018/23.03.2018 was dispatched by Registered Post on 23.03.2018 and the same was not returned back undelivered and relying upon the judgement of Hon'ble Punjab & Haryana High Court in the case of CCE, Ludhiana V/s Mohan Bottling Co. (P) Ltd. 2010 (255) E.L.T. 321 (P&H), he rejected the appeal since the appeal was filed only on 16.06.2021. 10. It is the case of the Appellant that earlier he was residing and operating from the address of M/s Pal Enterprises, Mehnauna, Post-Sillo, District Basti- 272001. Thereafter, the mother of the Appellant Shri Sunil Kumar Pal who was suffering from cancer was shifted to Kanpur for better medical treatment and the Appellant ....
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.... may, if he is satisfied that the Appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month." 12. A perusal of above provision shows that appeal can be presented within a period of two months and if the appeal is filed after a period of two months the Commissioner (Appeals) can allow it to be presented within a further period of one month. Also, it is important to note that the aforesaid provision contemplated period of limitation with reference to months, as contrasted with days. Therefore, the period of two months and one month mentioned in Section 85(3A) refers to period of calendar month and not 60 days or 30 days. Af....
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....a leap year or not. Therefore when the period prescribed is three months (as contrasted from 90 days) from a specified date, the said period would expire in the third month on the date corresponding to the date upon which the period starts. As a result, depending upon the months, it may mean 90 days or 91 days or 92 days or 89 days. 8. On this basis, the Hon'ble Supreme Court held that the petition filed, on 11.03.2008, was well in time and was not barred by limitation. 9. The Hon'ble Supreme Court, while considering this issue and after noticing that Section 3(35) of the General Clauses Act, 1897 defines a "month" as meaning a month reckoned as a British calendar, has also noted the Judgment of the House ....