2014 (12) TMI 1091

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..... a cause of action is entitled to assume absence of a potential litigative trauma. Due diligence in prosecuting the litigation is also a valid criterion that could legitimately be considered in condoning delay in preferring an appeal. The reasons set out in the present application do not commend acceptance for grant of COD. Since no reasonable cause is shown, we find no justification for condoning .....

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..... e set out in para 3 of the application and state that the order-in-appeal dated 27-2-2012 was received on 4-3-2012 by the acting partner Shri Anil Singh who retained the order in his personal control and forgot about it; the memory of Shri Anil Singh was activated when a recovery letter was received from Revenue, to recover the adjudicated liability. 3. Though the ld. Counsel for the petitioner .....

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