INFORMATICS INDIA LTD. Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) The assessee has filed this appeal aggrieved by the order passed by the Customs, ExciseService Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No. ST/20786/2015-SM, on 9-5-2017, dismissing the appeal filed by the assessee, which was filed with a delay of 307 days. The Tribunal refused to condone the delay and the appeal came to be dismissed on the preliminary ground of delay itself.

(2.) The Learned Counsel for the appellant submitted that the appeal was preferred with a delay of 307 days due to the fact that the concerned Accountant who was looking after the accounts of the firm had resigned from the assessee-company in Aug., 2014 and it is true that from other employee, who met the said Accountant who had resigned, then he came to know about the impugned tax notice and then he took necessary steps for filing the present appeal before the Tribunal, but, in the process, the delay of 307 days had occurred. No controverting material was also produced before the Learned Tribunal to rebut these explanations given by the assessee for the condonation of delay.

(3.) We have heard the Learned Counsel for the parties and upon perusal of the impugned order, we are satisfied that the Learned Tribunal has erred in rejecting the appeal on the preliminary ground of delay. The delay, even though of 307 days, had been reasonably explained by the assessee and the Learned Tribunal ought to have decided the appeal on merits.