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TMI Blog2025 (2) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... after the expiry of prescribed period of 30 days if it is satisfied that there was sufficient reason for not filing the appeal within prescribed period but such period cannot be extended more than 15 days. As per the decision of the Hon'ble Supreme Court in the case of National Spot Exchange Limited Vs. Anil Kohli [2021 (9) TMI 1156 - SUPREME COURT], the Appellate Authority does not have the jurisdiction to condone the delay beyond the period of 15 days in any case. In the present case, the impugned order was passed on 14.06.2024. The Appeal was required to be filed by the appellant within the prescribed period of 30 days which has to be computed from 15.06.2024 in terms of the Section 12(1) of the Limitation Act, 1963. The period of 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .
Application dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the period of 15 days in any case. 6. In the present case, the impugned order was passed on 14.06.2024. The Appeal was required to be filed by the appellant within the prescribed period of 30 days which has to be computed from 15.06.2024 in terms of the Section 12(1) of the Limitation Act, 1963. The period of 30 days counted from 15.06.2024 expired on 14.07.2024. 7. The period of 15 days provided in the proviso to Section 61(2) counted from 14.07.2024 expired on 29.07.2024. The appeal has been e-filed on 02.08.2024 i.e after the period of 4 days of expiry even of the period of 15 days on 29.07.2024. 8. Counsel for the Appellant has submitted that the Court should exclude the period of two days spent by the Appellant in obtaining certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of delay in the case of Sandeep Anand (Supra) was dismissed by this Court and thus, the said decision is not of any help to the Appellant. 11. Similarly, the holidays on 17.06.2024, 29.06.2024 and 13.07.2024 which fell before 14.07.2024 (during the prescribed period) is no help to the Appellant because it is not the case where the Appellant has filed the appeal just on the reopening of the Court when the prescribed period of limitation was to expire rather the appellant has filed the appeal after the expiry of 45 days i.e. 15 days prescribed as the extended period in proviso to Section 61(2) for which the Appellant has to show sufficient cause for condonation of delay and is not part of the prescribed period of limitation. 12. Thus, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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