2022 (7) TMI 1446

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... asonable cause for delay present or not - HELD THAT:- From the applications, it is evident that the applicant is seeking indulgence of this Tribunal for condoning the delay of 1708 days in filing these appeals. No justifiable ground has been stated in the applications filed. There are no merits in the applications for condonation of delay in filing the appeals and the same is dismissed. - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nged by filing Revision under section 129DD, he filed Revision Application before Revisionary Authority on 09.05.2016. 2. The Revisionary Authority vide Order dated 06.01.2021 rejected the Revision Application for want of jurisdiction as not maintainable, Exhibit E to the Appeal Memo. 3. Hence, the time spent before the Revisionary Authority was unintentional and under a bonafide belie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tances stated above. 6. The Applicant submits that it would be in the interest of justice if the delay caused due to pursuing of legal remedy is condoned and as the Applicant has good case on merits and is likely to succeed at the time of final hearing. 7. There is no deliberate negligence on the part of the Applicant. However, the Applicant is apologetic for this delay. 2.1 From .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X