2023 (5) TMI 1192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant : Nimai Dass For the Respondent : Gaurav Mahajan ORDER RE: CIVIL MISC. DELAY CONDONATION APPLICATION NO. 2 OF 2023 1. Heard Sri Rajan Srivastava, learned counsel for the appellant and Sri Amit Mahajan, learned counsel for the revenue. 2. The present appeal has been filed with a delay of 147 days. Subject to payment of cost Rs. 10,000/- to the High Court Legal Services Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der), is non-compliance of the mandatory requirement of Section 35-F of the Act with respect to pre-deposit to maintain the statutory appeal. 5. While there is no dispute that the right of appeal claimed by the appellant before the Tribunal was conditional inasmuch as such appeal may be maintained only upon making pre-deposit prescribed by the statute, at present, learned counsel for the appell....