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2016 (10) TMI 856 - HC - VAT and Sales TaxCondonation of delay - bona fide belief that since the second appeal in earlier point of time is very much pending which relates to the very same period and therefore, this subsequent first appeal against regular assessment order will be kept pending - Held that: - right from the beginning the innocence which has been tried to be projected appears to be not worthy to be accepted. We found that the conclusion arrived at by the Tribunal while exercising discretion is based upon the material on record and upon examination of it. Therefore, we see no reason to dislodge the said finding more particularly, when the petitioner has invoked extraordinary equitable jurisdiction. The very plea of not aware about the passing of an order by the first appellate authority is not cogently explained except by a mere assertion that neither the practitioner nor the advocate has ever informed the petitioner about the same and all thereabout for a pretty long period the petitioner has remained under a bona fide belief. The decision in the case of Brijesh Kumar and ors vs. State of Haryana and ors [2015 (7) TMI 21 - SUPREME COURT] relied upon where it was held that this Court rejected the contention that a petition should be considered ignoring the delay and laches on the ground that he filed the petition just after coming to know of the relief granted by the Court in a similar case as the same cannot furnish a proper explanation for delay and laches. The Court observed that such a plea is wholly unjustified and cannot furnish any ground for ignoring delay and laches. Delay cannot be condoned - petition dismissed.
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