2024 (5) TMI 1185

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....ority on 6th February, 2024. Admittedly, the said appeal was barred by limitation. 3. Pursuant to a show cause dated 16th February, 2024, the petitioner had not only submitted a response explaining the delay in filing the appeal but also appeared before the Appellate Authority and had made submission explaining the delay. 4. Records reveal that the Appellate Authority under Section 107 of the said Act, by the order impugned was, inter alia, pleased to reject the said appeal on the grounds that there is no provision under Section 107 of the said Act to accept the appeal after one month of prescribed period of limitation as provided under Section 107 (4) of the said Act. 5. Mr. Basu, learned advocate representing the petitioner by pl....

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....roceeded to dismiss the appeal by holding that there is no provision laid down under Section 107 of the said Act to accept an appeal after one month from the prescribed period of limitation. In this context I may note that the issue whether an appeal can be entertained beyond one month from the prescribed period of limitation has already been decided by the Hon'ble Division Bench of this Court in the case of S. K. Chakraborty & Sons (supra). 8. Having regard to the aforesaid, I am of the view that the Appellate Authority had failed to exercise the jurisdiction vested in it in refusing to consider the application for condonation of delay on the ground that the same was filed beyond one month from the prescribed period of limitation. 9.....