2018 (9) TMI 655

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.... Maji, AR for the Respondent ORDER Per Rachna Gupta: Arguments for Condonation of delay in filing the appeal have been heard. 2. Shri OP Agarwal, Chartered Accountant for the appellant has submitted that copy of impugned order dated 20.7.16 was received on 27.7.16 and immediately thereafter it was handed over to their counsel Shri Paras Daga. He failed to pursue the matter. It is only after a ....

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.... for delay of such a substantial period there should be cogent reason for condoning the delay which is absolutely missing in the present case. He made a prayer to dismiss the COD application. 4. After hearing both the sides, we are of the opinion that the rules of limitation are not meant to destroy the rights of the parties. They are meant to see that the parties do not resort to dilatory tactic....