2024 (12) TMI 931

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....a/w Mr. Satyaprakash Sharma. P.C. (JITENDRA JAIN, J.):- 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 2. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the Order-in-Appeal dated 7 August 2024 passed by respondent No. 2, i.e. the Commissioner (Appeals-II). 3. T....

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....w cause as to why the appeal should not be dismissed on the ground of delay and ought to have sought explanation. Having not done so, there is a breach of natural justice. 6. In so far as the grounds relating to the non-filing of board resolution authorising Mr. Udeshi are concerned, the petitioner submitted that they were under a bona fide belief that he, being Executive Director, would not requ....