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2019 (9) TMI 1162 - AT - Companies LawCondonation of delay in filing an appeal against the order of Tribunal - Period of limitation - Jurisdiction of Tribunal to register or give effect to conversion of the companies into LLPs - approach to Central Government only for compounding of offence - Section 56 of Limited Liability Partnership Act, 2008 - whether the appeal has been preferred within the prescribed period of limitation and in the event of delay whether the Appellant has carved out a case for Condonation of delay? - HELD THAT:- The appeal is hopelessly time barred. Even if, the period of limitation is computed from 15th October, 2018 i.e. the date on which free certified copy was made available to the Appellant, the appeal has been preferred beyond prescribed 45 days and in absence of even the slightest whisper in the Condonation of delay application about a reasonable cause/ sufficient ground justifying Condonation of delay, there would be no justification to condone the delay. The appeal on this count is held to be not maintainable. It is manifestly clear that no delinquency can be attributed to Respondents for non-compliance or breach. While switching over to a computerized system the Appellant as also other concerned authorities were supposed to notify the affected persons and allow them to file the Rectified/ Revised Forms as mandated without slapping any penalty on them. Adopting a blood thirsty approach and that too against compliant entities is unwarranted moreso when such entities complied with the legal requirements and made compliances in accordance with the then prevailing system. This is apart from the reason that the concerned authorities accepted Form-8 and 11 from 2012 to 2016 without demur. No flaw can be found in the impugned order which does not suffer from any legal infirmity apart from being justice oriented and conforming to the spirit of law - appeal deserves to be dismissed on both grounds i.e. limitation as well as merits.
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