9911796707
TMI Blog2024 (7) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... s of oversight on the part of its accountant, the appeal could not be filed on time. The aforesaid explanation though, does not appear to be adequate, however, for the end of justice and taking into consideration of the fact that the petitioner may have merits in the appeal and the petitioner having deposited the pre-deposit amount, the order dated 15th March, 2024 is set aside, subject to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Rs. 1,76,141/-in terms of provisions of Section 107 (6) of the said Act, as is required for maintaining the appeal. The said appeal was, however, filed beyond the time prescribed for filing of an appeal as provided for under Section 107 (4) of the said Act. It appears that the petitioner could not appropriately explain the delay in filing the appeal. It is on such ground, the appeal had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 5. Heard the learned advocates appearing for the respective parties and considered the materials on record. It appears that being aggrieved by the order dated 14th August, 2023, passed under Section 73 (9) of the said Act an appeal had been filed. Simultaneously, with the filing of the appeal, the petitioner had also made a pre-deposit of Rs. 1,76,141/-. As such, from the above, it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the receipt of payment costs, the appellate authority shall condone the delay and hear out the appeal on merits upon giving an opportunity of hearing to the petitioner. It is made clear that the aforesaid direction is peremptory. 7. In the event, the petitioner fails to comply with the direction indicated hereinabove, the petitioner shall not be entitled to the benefit of this order and the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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