2019 (1) TMI 1445
X X X X Extracts X X X X
X X X X Extracts X X X X
....dent : Ms. Tamana Alam, DR ORDER PER: RACHNA GUPTA The Application praying for condonation of delay in filing the Appeal heard. It is submitted by the Ld. Advocate for the applicant that delay has occurred due to the fact that father-in-law of the Director of appellant Shri Parag Garg was terminally ill since December 2017 and unfortunately passed away on 12.04.2018. Since the applican....
X X X X Extracts X X X X
X X X X Extracts X X X X
....till 31.03.2018. The documents supporting the terminal illness as impressed upon by the applicant reflects that the person got admitted on 10.04.2018 and expired on 12.04.2018 i.e. the pleaded event occurred post expiry of the period of three months during which the Appeal could have been filed. Admittedly, the person passed away was the father-in-law of the Director of the applicant but there is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Perumton Bhagwati Devaswom Vs. Bhargavi Amma 2008(3) 557(S.C.) The Hon'ble Apex Court held that "sufficient cause for not making the application within the period of limitation" should be understood and applied in a reasonable, pragmatic, practical and liberal manner however depending upon facts and circumstances of the case and also the type of case and only in the case when delay is not on acco....
TaxTMI