1977 (1) TMI 54

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....dismissed by this Tribunal. The first appellate authority had dismissed the appeals on the ground of limitation and this Tribunal for the reasons given in its order did not find reasons to disagree with that learned authority. 2. The review of the order is sought on the ground that during the course of argument, the following points were specifically argued but not considered:- (a) That the ....

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....who returned the sale on 7th Nov., 75. Without going into the correctness of the fact whether the papers were with Shri Kathuria till 7th Nov., 75 or not, the Tribunal found that there was nothing to suggest why were the appeals not filed soon after the papers were delivered by Shri Kathuria and in this view of the matter the second appeals were dismissed by the Tribunal. In view of this finding, ....

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.... file was moved on 10th Nov., 75. There is no explanation for the delay between 7th Oct., 75, to 10th Nov., 1975. On that account also the appeal was barred by limitation. 6. The decisions relied upon by the appellant were examined in the order of the first appellate authority and in all those decisions it was held that the delay can be condoned if it is caused by sufficient reason which preven....

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....ut two months what he had argued on 8th Nov., 76, is it not unfair for him to allege about another man that he will forget what he had attentively heard only seventeen days earlier from an able lawyer. I do not think I am required to say anything more on this allegation. 8. The learned counsel places now before me the decision of the Bombay High Court in the case of Commissioner, Sales Tax, Bom....