TaxTMI 
TaxTMI 
2024 (1) TMI 94
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....r the expiry of 45 days of limitation and in the appeal an Interlocutory Application i.e. IA No.596 of 2023 was filed for condonation of delay. Thereafter we directed to list the appeal under the caption 'for orders' on 20.09.2023. On 20.09.2023 the appeal was adjourned to 25.09.2023 so that learned counsel for the parties may address the court on Interlocutory application which has been filed for condonation of delay in filing the appeal. Since we are considering the condonation of delay application, there is no need to go into the merit of the case. However, summarily it can be recorded that appeal was filed against an order dated 21.10.2022 passed by the learned NCLT, Mumbai Bench, Court I. By the said order the learned NCLT had rejected....
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....was taken up and it was adjourned for filing of response to the reply of the respondents. On 08.05.2023 it was noticed by this Tribunal that condonation of delay application was filed in the present appeal and as such the matter was adjourned. Finally on 04.09.2023 learned counsel for the appellant addressed the Court on merit and order was reserved. The fact that the appeal was not ripe for hearing since the delay in filing the appeal was not condoned was not noticed by this Bench. Only when the order was being dictated it was noticed that condonation of delay application was not allowed and as such the appeal was directed to be listed on the question of condonation of delay. Before proceeding it would be appropriate to reproduce the IA No....
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....r Diwali vacations, there has been a minor, inadvertent delay of six days in filing of the present appeal. 5. If, however, the period from 22nd October, 2022 to 30th October, 2022 is not excluded in the computation of the period of limitation, then there is a minor delay of 42 days in filing the appeal. The delay has occurred not on account of any deliberate act, omission or negligence on the part of the appellant but because the impugned order was passed just before the Diwali Vacation and the appellant was travelling and was out of station from 24th October, 2022 to 18th November. It therefore took time for the appellant to co-ordinate with her lawyers and finalise the appeal due to the intervening holidays. 6. It is prayed that the d....