9911796707
TMI Blog2025 (2) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 107 of 2017 Act judiciously. Learned counsel for the petitioner submitted that the Managing Director of the petitioner was on travel during the said period. Hence, there was delay of 3 days which was within condonable period. The Appellate Authority failed to consider the reason or cause shown for condoning the delay of 3 days. The appellate authority failed to examine as to delay was within condonable period under Section 107(4) of 2017 Act and whether appellant has shown sufficient cause to condone delay of three days. Thus sufficient cause is shown by the petitioner to condone the delay of 3 days in preferring the appeal which is within condonable period prescribed under sub-Section (4) of Section 107 of 2017 Act. Conclusion - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay. Learned counsel invites attention of this Court to Section 107(1) as well as sub-Section (4) of Section 107 of 2017 Act and contends that the Appellate Authority is given power to condone delay upto 30 days beyond the period of 3 months provided under sub-Section (1) of Section 107 of 2017 Act. Learned counsel would submit that the first respondent-Appellate Authority failed to exercise its discretionary power in proper perspective and rejected his appeal only on the ground that the appeal is not filed within the limitation period i.e., with three months, without examining as to whether the appeal filed is within condonable period and whether case is made out to condone the delay. Thus, learned counsel prays for setting aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month." The above provision empowers the Appellate Authority, if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months or six months, allow it to be presented within a further period of one month. In the instant case, though the petitioner has not filed appeal within three months, but has filed within another 3 days, though he had 30 days condonable period. The first respondent- Appellate Authority, only with an observation that statutory appeal is not filed within the limitation period rejected the appeal. 8. A perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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