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2020 (10) TMI 298 - HC - VAT and Sales TaxCondonation of delay in filing second appeal - no sufficient cause shown for delay - HELD THAT:- The delay is to an extent of 329 days. The reason assigned is that the copy of the impugned order was served to the junior staff of the senior advocate for further course of action by the authorized representative of the assessee. Thereafter, the file went missing. Later on, when the representative of the company intended to know what has happened to the matter, then they searched the file and it was found - there are no reason to disbelieve the affidavit filed. The assessee is a joint stock company and is involved in various activities. Therefore, it cannot be said that the reason assigned by them does not constitute sufficient cause. On considering the reasons, the explanation offered by the assessee-company constitutes sufficient cause. Hon’ble Supreme Court have held in a catena of judgments that the delay should not come in the way of doing substantial justice between the parties. Revision disposed off.
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