2018 (5) TMI 885
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (TECHNICAL) Shri N. Viswanathan, Advocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent [Order per: M.V. Ravindran] This application is filed for condonation of delay of approximately 35 days in filing the appeal before the Tribunal. 2. Learned counsel submits that the appeal was filed belatedly due to closure of business operations and did not have an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elay in filling the appeal seems to be unconvincing. The ratio of judgement of the Apex count in the case of collector Land Acquisition, Anantnag & Anr. Vs. Katiji & others [1987 AlR 1353] wherein, the Lordships held that- "normally a litigant does not stand to benefit by lodging an appeal late and refusing to condone delay can result in a meritorious matter being thrown out at the very thresho....
TaxTMI