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TMI Blog2014 (1) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... iling an appeal. Thereafter, the writ petitioner applied to the High Power Committee for COD clearance and only after obtaining clearance, the appeal could be filed. When the writ petitioner has been declared a sick company and proceedings have been initiated for winding up and when the writ petitioner was entangled in litigation and other consequential proceedings, they cannot be expected to take prompt steps for filing the appeal. Even though, the Writ Court will not normally interfere with the discretion exercised by the Tribunal, but in this case, having gone through the fact that the proceedings have been initiated against the writ petitioner / company, we are of the view that it is a fit case to condone the delay - Delay condoned. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the appellant could not file the appeal in time. 3. After hearing the petitioner / assessee and also the department, the Tribunal dismissed the application holding that the delay for the period in between 04.02.2005 to 05.04.2005, 26.04.2005 to 09.06.2005 and 09.06.2005 to 27.07.2005 has not been satisfactorily explained by the writ petitioner. 4. Challenging the impugned order, the writ petitioner / assessee has filed the instant writ petition. Learned Senior Counsel for the writ petitioner submits that when the writ petitioner / company was already declared sick and proceedings have been initiated in the High Court of Delhi for winding up the company and there are skeleton staff working in the petitioner company, it was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der: [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days]. (2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner. The point falling for consideration before us is, whether the writ petitioner has satisfactorily explained the delay in filing the appeal? 7. As rightly pointed out by the learned Senior Counsel appearing for the writ petitioner, the petitioner company was declared sick and proceedings were initiated in Delhi High Court for winding up. There were only skele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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