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2019 (1) TMI 1716 - CALCUTTA HIGH COURTCondonation of delay in filing appeal - general illness shown for delay - sufficient cause given for delay or not - HELD THAT:- No doubt that, an application for condonation of delay is required to be treated leniently. However, the application for condonation of delay is required to explain the delay. Explanation of delay must be sufficient - In the present case, the petitioner puts forth a general illness so as to seek condonation of delay in excess of 400 days in making and filing the appeal. The general illness does not cover the entire period. The petitioner is a partnership firm. There are more than one person as partners of the firm. The application does not explain why the other partners were inactive in pursuing the appeal. The location of the other partners in different parts of the country may not, by itself, be sufficient explanation. There is nothing on record to suggest that by virtue of their locations the other partners of the firm were incapacitated from pursuing the appeal. Application for condonation of delay dismissed.
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