TaxTMI 
TaxTMI 
2015 (5) TMI 1248
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....the Division Bench of this Court. 3. The petitioner withdrew the said appeal reserving its right to file an appropriate application before this court. While disposing of the said appeal, the Division Bench of this court has passed the following order on 10.11.2014:- "1. Learned counsel for the appellant submits that the issue concerning different objections being put at different points of time by the Registry resulting in delay in refilling which was argued before the learned Single Judge does not find a mention in the impugned order. Counsel prays that the appellant be permitted to withdraw the appeal reserving appellant's right to file an appropriate application before the learned Single Judge pointing out that this aspec....
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....PC bars a review petition if an appeal had been preferred. 6. It is also the settled principle of law that petitioner can seek review of an order on fresh grounds, if the facts forming those grounds had come to his knowledge only subsequent to the order under review. Otherwise, he is permitted under the law to claim review for corrections of an error apparent on the face of record or for any other sufficient reasons. 7. It is apparent form the application with IA No. 18445/2013, for condonation of delay in re-filing the petition that the petitioner had claimed the delay of 24 days in refilling and had furnished explanation for such delay of 24 days in refilling. The court on calculation in paras 11 and 12 of its order dated 10.09.2014....
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.... SCC 786 to the effect that "justice can be done only when the matter is fought on merits and in accordance with law rather than to dispose it off on such technicalities and that too at the threshold" is of no avail in the backdrop of the A&C Act which decidedly and calculatedly shuts off curial discretion after the expiry of thirty days beyond three months having elapsed from the date on which a copy of the Award had been received by the appealing party. In the context of the A&C Act, it appears to us that liberality in condoning delay in refiling would run counter to the intention of Parliament which has employed plain language to facially prescribe a cut off date beyond which there is no latitude for condonation of delay. And this is for....
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....-vs- Western Builders, (2006) FAO (OS) 665 : 2009 6 SCC 239 and also in Fairgrowth Investments Ltd. -vs- Custodian, MANU/SC/0898/2004 : (2004) 11 SCC 472. There can be no quarrel with the proposition that Section 5 of the Limitation Act providing for condonation of delay is excluded by Section 34(3) of the Act. 10. The petitioner in its written submission had also relied on Badshah case (supra) and M/s Durga Construction Co. (supra). In the said case, the question that had come up for consideration was the condonation of delay of 360 days in filing the said leave petition and further delay of 11 days in re-filing the special leave petition. Since the matter for consideration before the court was related to the entitlement of the maintena....
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....his object of the Act. The applicant would have to satisfy the Court that it had pursued the matter diligently and the delays were beyond his control and were unavoidable. In the present case, there has been an inordinate delay of 166 days and in our view the appellant has not been able to offer any satisfactory explanation with regard to the same. A liberal approach in condoning the delay in re-filing an application under Section 34 of the Act is not called for as it would defeat the purpose of specifying an inelastic period of time within which an application, for setting aside an award, under Section 34 of the Act must be preferred." 15. According to the proposition of law in DDA case (supra) , on which the applicant has relied, he is....