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TMI Blog2025 (1) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... of the condonation of delay application, I find that the appellant themselves accepted that the appeal has been filed beyond the period of limitation which is 60 days from the relevant date. It is not disputed that there was a condonation of delay application which requested for condonation from 24.02.2020 till the date of filing this appeal on 02.06.2020. On this issue, I find that the Hon'ble Supreme Court in their suo moto WP(C) 3/2020 dated 23.03.2020 on the issue of period of limitation, the Hon'ble Supreme Court categorically held that "their order only pertains to the period of limitation for filing appeals because of the pandemic situation and not for the purpose of extending the period for condonation of delay". The Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) was till 24.02.2020 and appellant have filed the appeal alongwith the application for condoning of delay beyond the normal period as prescribed in law. Commissioner (Appeals) after examining the grounds stated in the condonation of delay application he could have condoned the delay of only 30 days. 4.3 In the present case, appellants has been filed appeal on 02.06.2020, during this period of delay there was pandemic situation in the country and Hon'ble Supreme Court in their suo moto WP(C) 3/2020 dated 23.03.2020 has observed as follows:- 1. Due to the onset of COVID-19 pandemic, this Court took suo motu cognizance of the situation arising from difficulties that might be faced by the litigants across the country in filing petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of limitation remaining, all persons shall have a limitation period of 90 days from 15.03.2021. In the event the actual balance period of limitation remaining, with effect from 15.03.2021, is greater than 90 days, that longer period shall apply. 3. The period from 15.03.2020 till 14.03.2021 shall also stand excluded in computing the periods prescribed under Sections 23 (4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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