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Mental agony and depression resulting from demise of spouse, is insufficient grounds for condonation of delay in filing appeal, where appellant is found to be attending to all other business activities in such period: CESTAT

2019-TIOL-2189-CESTAT-ALL

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH, ALLAHABAD
COURT NO. I

ST/COD/70077/2018 in
Appeal No. ST/70102/2018-CU[DB]

Arising out of Order-in-Appeal No. 280-292/ST/APPL-ALLD/LKO/2016, Dated: 08.04.2016
Passed by Commissioner of Central Excise and Customs (Appeals), Lucknow

Date of Hearing: 19.11.2018
Date of Decision: 19.11.2018

NAVNEET KUMAR SINGH

Vs

COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX
ALLAHABAD

Appellant Rep by: Shri Sita Ram, Consultant
Respondent Rep by: Shri Mohammad Altaf, AC (AR)

CORAM: Archana Wadhwa, Member (J)
Anil G Shakkarwar, Member (T)

ST – Delay of 556 days – The only reason attributed by assessee for the said huge delay of 556 days in presenting the said appeal is death of his wife on 05.03.2016 – The assessee has contended that on account of her death, he was completely shocked and depressed and could not file the appeal – However, the assessee had not shown that on account of his being shocked and depressed, all the other activities including his business activity was stopped by him – Admittedly, an unfortunate incident happened on 05.03.2016 but the appeal stands filed in February, 2018 i.e. almost after a period of two years and during the said period of two years the assessee attended all other works including his business – The said fact cannot be adopted as a reasonable cause for the delay in filing the present appeal – The amount of service tax involved is much on the lower side i.e. Rs.62,141/- and the issue according to revenue is also settled against the assessee – As such, no justifiable reason found to condone the delay – Accordingly, COD application is rejected – Inasmuch as, the delay have not been condoned, the appeal is dismissed as bared by limitation: CESTAT

Appeal dismissed

MISC ORDER NO. 70313/2018
FINAL ORDER NO. 72681/2018

Per: Archana Wadhwa:

The delay in filing the present appeal against the impugned order of Commissioner (Appeals) being Order No.280-292/ST/APPL-ALLD/LKO/2016 dated 08.04.2016 is around 556 days.

2. Learned Counsel submits that the said delay occurred on account of death of his wife on 05.03.2016. Inasmuch as, the appellant was in complete shock, the appeal paper could not be prepared and be filed well within time. Accordingly, he prayed for condoning the said delay.

3. Countering the above stand of the learned Advocate, learned A.R. submits that the impugned order was passed on 08.04.2016 and was admittedly received by the appellant on 25.04.2016. The normal period of limitation, for the purpose of filing the appeal, expired on or around 25.07.2016. However, the appeal stands filed on 1st February, 2018 with a delay of around two years. He submits that no justifiable reasons stand disclosed by the appellant for such a huge delay in filing the present appeal. As such he prays for rejection of the COD application.

4. After appreciating the submissions made by both the sides, we find that the only reason attributed by the appellant for the said huge delay of 556 days in presenting the said appeal is death of his wife on 05.03.2016. The appellant has contended that on account of her death, he was completely shocked and depressed and could not file the appeal.

However, the appellant had not shown that on account of his being shocked and depressed, all the other activities including his business activity was stopped by him. Admittedly, an unfortunate incident happened on 05.03.2016 but we note that the appeal stands filed in February, 2018 i.e. almost after a period of two years and during the said period of two years the appellant attended all other works including his business. The said fact cannot be adopted as a reasonable cause for the delay in filing the present appeal. There were admittedly latches on the part of the assessee and such a huge delay cannot be condoned for even an unfortunate incident having happened in March, 2016.

5. We also note that the amount of service tax involved in the present case is much on the lower side i.e. Rs.62,141/- and the issue according to learned A.R. is also settled against the assessee. As such, we find no justifiable reason to condone the delay. Accordingly, COD application is rejected.

6. Inasmuch as, the delay have not been condoned, the appeal is liable to be dismissed as bared by limitation. We order accordingly.

(Dictated in Court)

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