9911796707
TMI Blog2012 (12) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... Accounts Officer and handing over of papers to the advocate, reflects upon very casual approach adopted by the appellant which cannot be considered to be reasonable. As such no reason to condone the huge delay of 388 days - stay petition and appeal dismissed as barred by limitation. - ST/907 OF 2012 - FINAL ORDER NOS. 1381/2012 SM (BR), S/1018/2012 SM (BR) & M/239-240/2012 SM (BR) - Dated:- 3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circle office situated at Jaipur on 10.8.2011, which in turn communicated the same to their corporate office. Subsequently the matter was sent to their advocate and as, even after repeated reminders, the opinion of the learned advocate was not given, they send numerous reminders to the advocate. Ultimately the advocate to whom the file was entrusted gave reply to their circle office on 30.9.11 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23.5.11. As such, the action of the appellant to send a copy of the order to their Circle Office on 10.8.11 is itself beyond the expiry of normal period of limitation. In any case, even according to the appellant's advocates' advice to file the appeal was given to them on 1.8.11 but the appellant took the action on the said order only on 11.6.12. In between the AO of the appellant also visited the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, such liberal construction is required to be extended only when the delay is not on account of any deliberate acts, want of bonafide , deliberate inaction or negligence on the part of the appellant. By applying the above principle to facts of the present case, we find that the delay has occurred not account of any substantial and sufficient reasons but on account of negligence of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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