2024 (2) TMI 1584

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....W. Diengdoh, Judge For the Applicant : Mr. S. Pandey, Adv. For the Respondent : Mr. V.K. Jain, Adv with Mr. S. Dodeja, Adv., Ms. N. Kantoor, Adv., Mr. S. Jindal, Adv. ORDER The respondent has raised a serious objection to condone the delay, stating that the order, which was pronounced by ITAT on 12.12.2022 has been received on 31.03.2023 and the appellant has not preferred the appeal w....

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....delay, by granting liberty to the respondent to oppose the appeal on merits. 4. After hearing both the parties, we are of the view that the delay has got to be explained from the last date of time granted under the Act till the date of filing of the case, which otherwise means that the delay of beyond 120 days has to be necessarily explained. In this case, the applicant has given sufficient rea....

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....elevant, but the acceptance of explanation can only be a relevant criterion for the concerned Court to deal with / condone the aspect of 'Condonation of Delay'. However, in this regard, the Petitioner / concerned litigant is to offer / ascribe sufficient reasons or project sufficient cause or good cause to condone the delay with a view to enable the Concerned Court to take a liberal view w....