Appeal Delay Condonation Denied: Appellate Authority Lacks Jurisdiction Beyond One-Month Extension u/s 129(1)(b) Penalty.

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....Condonation of delay in filing appeal before the Appellate Authority - Levy of penalty u/s 129(1)(b) - The fact that there is an upper limit of only one month provided in the statutes itself for preferring an appeal beyond the prescribed period of three months itself establishes the fact that beyond that extended period of one month after the expiry of period of limitation, the Appellate Authority becomes functus officio and would not be in a position to entertain the appeal nor does he have the power to condone the delay. - HC....