2022 (12) TMI 310

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..... - It is trite that the technicalities should not come in way in permitting the party to agitate the case on merits before the court of law. It would be proper that the applicant appellant is permitted to contest appeal on merits - Application allowed. - CIVIL APPLICATION (FOR CONDONATION OF DELAY) NO. 2 OF 2020 IN F/TAX APPEAL NO. 43363 OF 2019 WITH MISC. CIVIL APPLICATION (FOR RESTORATION) NO. .....

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..... itted that the certified copy was received after few days and that upon receipt of the certificate copy, the restoration was filed immediately. 3. In the totality of facts and circumstances, sufficient cause is made out to condone the delay of 7 days. Delay of 7 days iss condoned. The Civil Application is allowed and stands disposed of accordingly. Order in restoration application .....

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..... soon after the certified copy was received, the restoration application was filed. 4. It is trite that the technicalities should not come in way in permitting the party to agitate the case on merits before the court of law. It would be proper that the applicant appellant is permitted to contest appeal on merits. 5. The present Misc. Civil Application for restoration is accordingly allowed. .....

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