2023 (7) TMI 1362

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....les, 2016, (for short the `Rules') to reject the Report of fourth Respondent dated 06.06.2020 and in regard to appointment of Mr. Joseph, partner M/s. R.M.S. & Associates and etc., has been dismissed. 2. The Appeal has been filed alongwith an Application bearing I.A. No.620/2023 seeking Condonation of Delay of 43 days in filing of the present Appeal. Before the Appeal could be held to be duly constituted, the Application for Condonation of Delay is required to be dealt with. 3. Counsel for the Appellant has submitted that as per Section 41(3), the Appeal had to be filed within a period of 45 days from the date of passing of the Impugned Order but it could not be filed within the said period and has been filed after expiry of 43 days b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not become infructuous and an appeal needs to be filed. 2.3. The appellant submits that the delay in filing the appeal is not wanton. As the appellant was under bonafide impression that appeal need not be filed against the order dated 23/02/2020 made in IA/194/KOB/2020, she did not file the appeal within original period of 45 days and would be filing the appeal only on 26/05/2023 resulting in a delay of 43 days. Hence, the appellant has sufficient cause for not filing the appeal within time. It is pertinent to note that the further period of 45 days would be expiring on 28/05/2023." 4. We heard Counsel for the Appellant/Applicant and perused the record with his able assistance. 5. During the course of hearing, Counsel for the Appellant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n that period. (4) On the receipt of an appeal under sub-section (1), the Appellate Tribunal shall, after giving the parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or setting aside the order appealed against. (5) The Appellate Tribunal shall send a copy of every order made by it to the Tribunal and the parties to appeal." 7. Section 421(1) provides that any person who is aggrieved by an Order of the Tribunal has a right to prefer an Appeal before the Appellate Tribunal. Section 421(2) debars the filing of an Appeal against an Order which has been passed on the consent of the parties. Insofar as, the period of limitation is concerned, it is provided in Sect....