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2023 (10) TMI 1331 - BOMBAY HIGH COURTCondonation of delay of 59 days in filing appeal - HELD THAT:- The impugned order dated 12th December, 2022 passed by Respondent No. 3 is certainly bereft of any reasons. Respondent No. 3 has not considered the written submissions filed by the Petitioner dated 14th November, 2022 and 24th November, 2022 and the form in which the Appeal is filed, wherein it was specifically pleaded that the limitation would start from 28th August, 2022, that is the date of the petitioner receiving knowledge of the passing of O-I-O. In our view, Respondent No. 3 Appellate Authority ought to have considered the submissions of the Petitioner on this issue and ought to have given his reasons in the impugned order while deciding the limitation issue. There is no consideration of these submissions by Respondent No. 3 in the impugned order. The impugned order suffers from infirmity and therefore, requires to be quashed and set aside - Petition disposed off.
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