https://www.taxtmi.com/caselaws?id=408264 The Tribunal allowed IA No. 131 of 2021 by condoning the delay of 326 days in filing the restoration application for IA No. 140 of 2020. The delay was deemed genuine and bona fide, with no negligence on the Applicant's part. The Tribunal adopted a liberal approach in condoning delays to advance substantial justice, acknowledging the circumstances leading to the delay. Consequently, IA No. 131 of 2021 was allowed, and the restoration application for IA No. 140 of 2020 was restored and listed for adjudication. en-us Mon, 01 Mar 2021 00:00:00 +0530 Sat, 05 Jun 2021 10:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408264 The Tribunal allowed IA No. 131 of 2021 by condoning the delay of 326 days in filing the restoration application for IA No. 140 of 2020. The delay was deemed genuine and bona fide, with no negligence on the Applicant's part. The Tribunal adopted a liberal approach in condoning delays to advance substantial justice, acknowledging the circumstances leading to the delay. Consequently, IA No. 131 of 2021 was allowed, and the restoration application for IA No. 140 of 2020 was restored and listed for adjudication. Case-Laws Insolvency and Bankruptcy Mon, 01 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408264