2015 (8) TMI 1309

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....i Jigar Shah, Advocate For Respondent: Shri Jitendra Nair, Authorised Representative Per: P.K. Das The Applicant filed this application for condonation of delay of filing the appeal of 148 days. 2. The learned Advocate on behalf of the Appellant submits that the Applicant is a partnership firm. One of the partner Shri Parmar Dineshbhai Nathabhai received the impugned order and thereaft....

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....ion as under:- "2. The delay in filing the appeal was due to the fact that Mr.Parmar Dineshbha Nathabha (Partner) of Applicants was the only person looking after all the legal affairs of the business till 02.05.2015.  It came to the knowledge of Mr.Bhveshbhai Madhavajibhai Parmar, Partner of Applicant's Company that Mr.Dineshbhai Narthabhai Parmar was not focusing on Company's work but sta....

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....is also not disclosed as to how it came to the knowledge in detail.  It is well settled law that condonation of delay in filing of appeal is discretionary power.  It cannot be exercised arbitrarily. It is to be looked into as to whether the Applicant was diligent and sincere in filing the appeal.  It is also to be noted here that the Applicant had placed the facts in detail.  I....