9911796707
TMI Blog2022 (5) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Enforcement Directorate involving the same transactions are pending. In Tata Yodogawa Ltd. [ 1988 (9) TMI 53 - SUPREME COURT ], the Supreme Court had considered the application seeking condonation of delay wherein it was contended by the Appellants therein that the legal problem in filing the special leave petitions arose and the Supreme Court despite opportunities being given foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NJEEV SACHDEVA, J. (ORAL) 1. Appellant impugns the judgment and order dated 21.10.2016 whereby the application of the appellant seeking condonation of delay of 204 days in filing the appeal challenging order dated 11.08.2014 was dismissed and consequently the appeal was also dismissed having been filed beyond the period prescribed. 2. Appellant had filed the subject appeal before the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drafting the appeal. The draft of the appeal was received. Since the appeal was to be filed along with the statutory deposit of fee, request was sent to the Accounts Department for sanction and preparation of the pay order for deposit along with the appeal. Subsequently, the appeal was filed with a delay of 204 days. 4. Respondent, who appears in person, submits that there is no explanation fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wa Ltd. (supra), the Supreme Court had considered the application seeking condonation of delay wherein it was contended by the Appellants therein that the legal problem in filing the special leave petitions arose and the Supreme Court despite opportunities being given found that the Appellant had failed to explain as to what was the legal problem which had caused the delay. 8. Judgment in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, we are of the opinion that Appellant has sufficiently explained the delay for not filing the appeal within the prescribed period. Consequently, the appeal is allowed. 11. Application seeking condonation of delay in filing the appeal before the Tribunal is also allowed. Appeal is restored to its original number on the file of the Tribunal. 12. In view of the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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