Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2025 (8) TMI 412

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... delay in refiling of the Company Appeal (AT)(Ins) No. 416 of 2025. 2. Notice was issued in respect of the above IA by this Tribunal vide order dated 11.07.2025 which reads as under:- "21.04.2025: Issue Notice on the delay condonation application of 12 days as well as refiling delay application of 171 days. 2. Let the reply be filed within two weeks. Rejoinder be filed before the date fixed. List this appeal on 19th May, 2025." 3. The Applicant has offered the following explanation in paragraph III in their application justifying the refiling delay which is as extracted below:- "ii. ...Registry that the said Appeal cannot be finally numbered and taken on file unless the objections are cleared in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....difficulties, unforeseen communication issues, and the need for multiple parties to coordinate across different cities. The Applicants faced major practical difficulty on this account and further state that they have a good case on merits and in the event they are not given opportunity then Applicants shall suffer grave harm and prejudice." 4. We have heard the learned counsel of the Applicant. The Ld. Counsel for the Respondent was not present. We have perused the records carefully. 5. The Ld. Counsel of the Applicant has submitted that efforts were made to cure the defects in the main appeal petition but in the meantime the Registry pointed out defects which were noticed in respect of the accompanying I.A's. Submission has been pres....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns constitute a valid ground for seeking condonation of delay in refiling. 8. Another ground raised is logistical difficulties because of different locational settings of the client, the Adjudicating Authority and the Appellate Authority. It is not clear how the location of the Adjudicating Authority impeded the filing of an appeal before this Tribunal at a time when the order sought to be impugned was passed way back on 12.07.2024. Such mindless and grotesque grounds to justify delay lack substance and fails to impress us. Further the grounds of logistical difficulties and geographical barriers were not unforeseen facts which warrants any leniency. We are not convinced by this alibi either. 9. The last ground raised during the oral s....