Delay condonation for appeal accepted where a defunct company showed sufficient cause and no negligence in pursuing the matter.

A 30-day delay in filing the appeal was condoned because the impugned order, though received by the company, reached the directors only at a later stage and the company was virtually defunct and inactive. The explanation was treated as showing no negligence in prosecuting the appeal, and the circumstances were found sufficient to constitute sufficient cause for the delay. The condonation application was accordingly allowed.

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Issues: Whether the delay of 30 days in filing the appeal was liable to be condoned on showing sufficient cause.

Analysis: The appeal was filed beyond time because the impugned order, though received by the company, came to the notice of the directors at a late stage as the company was virtually defunct and not carrying on activity. The explanation was accepted as showing no negligence in pursuing the appeal, and the circumstances were considered sufficient to explain the delay.

Conclusion: The delay was condoned and the application for condonation of delay was allowed in favour of the applicants.

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