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        Money Laundering

        2020 (1) TMI 190 - AT - Money Laundering

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        Dismissal of appeal restoration application due to lack of delay condonation, insufficient reasons, and failure to pursue appeal. The Tribunal dismissed the application for restoration of appeal no. FPA-PMLA-186/LKW/2011 filed by M/s. Bharat Glass Tubes Ltd. The appellant's request ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

                            Dismissal of appeal restoration application due to lack of delay condonation, insufficient reasons, and failure to pursue appeal.

                            The Tribunal dismissed the application for restoration of appeal no. FPA-PMLA-186/LKW/2011 filed by M/s. Bharat Glass Tubes Ltd. The appellant's request to recall the dismissal order and restore the appeal was denied due to the lack of an application for condonation of delay, insufficient reasons for the delay, and failure to follow up on the appeal. The Tribunal emphasized the importance of showing sufficient cause for delays and exercising judicial discretion within reasonable bounds. Additionally, restoring the appeal was deemed prejudicial to the respondent's acquired rights.




                            Issues Involved:
                            1. Application for restoration of appeal dismissed for default.
                            2. Explanation for non-appearance and delay in filing the restoration application.
                            3. Examination of judicial discretion and precedents on condonation of delay.

                            Issue-wise Detailed Analysis:

                            1. Application for Restoration of Appeal Dismissed for Default:
                            The appellant, M/s. Bharat Glass Tubes Ltd., filed an application for the restoration of appeal no. FPA-PMLA-186/LKW/2011, which was dismissed for default on 19.08.2015. The appellant requested the recall of the dismissal order, restoration of the appeal to its original number, and a hearing on the merits. The appellant contended that the appeal was admitted and notices were issued to the respondent, with regular appearances by counsel until 28.11.2014. However, due to counsel's personal circumstances, including the illness and subsequent death of her father, the appeal went unattended, leading to its dismissal for non-appearance.

                            2. Explanation for Non-Appearance and Delay in Filing the Restoration Application:
                            The appellant's counsel argued that the non-appearance was due to personal reasons, including her father's prolonged illness and death, and her mother's subsequent illness. The counsel claimed that these circumstances caused her to lose track of the matter. It was only upon reorganizing her office that she discovered the appeal had been dismissed. The application for restoration was filed on 02.05.2019, after a delay of about 1350 days, without any application for condonation of delay. The respondent opposed the restoration, citing precedents that emphasize the need for proper explanation for delays and the importance of judicial discretion in such matters.

                            3. Examination of Judicial Discretion and Precedents on Condonation of Delay:
                            The Tribunal examined the circumstances leading to the dismissal of the appeal and the reasons provided for the delay in filing the restoration application. The Tribunal noted that the appellant's counsel did not produce any hospitalization records to support her claims of personal hardship. The Tribunal also highlighted that the restoration application was filed without an affidavit from the appellant or an application for condonation of delay. The Tribunal referred to the Supreme Court's guidelines in "Esha Bhattacharjee v. Raghunathpur Nafar Academy" and other relevant judgments, emphasizing that judicial discretion must be exercised within reasonable bounds and that sufficient cause must be shown for delays.

                            Conclusion:
                            The Tribunal concluded that the application for restoration lacked merit due to several factors, including the absence of an application for condonation of delay, lack of sufficient reasons for the delay, and the appellant's failure to follow up on the appeal for an extended period. The Tribunal also noted that the respondent had acquired valuable rights due to the dismissal of the appeal, and restoring the appeal would cause prejudice to the respondent. Consequently, the application for restoration of the appeal was dismissed.
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                            ActsIncome Tax
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