TMI Blog2015 (8) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... als), Mumbai-I [2015 (1) TMI 22 - BOMBAY HIGH COURT] was considered. The Division Bench following the law laid down by the Hon'ble Supreme Court took the same view. - Court cannot put a premium on the negligent act of the petitioner-appellant of not approaching the Appellate Authority in time by exercising our plenary powers - Decided against assessee. - Writ Petition No. 5573 of 2015 - - - Dated:- 30-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni, JJ. For the Petitioner : Mr Vijay S Gharat with Mr Sandeep Mahadik For the Respondent : Mr Pradeep S Jetly and Mr Jitendra B Mishra ORDER P. C. 1. The petitioner has filed this Writ Petition seeking a direction to the Tribunal to entertain a statutory appeal although i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) was helpless and he could not have exercised the power to condone the delay beyond the specified limit. The Tribunal found that the delay, therefore, could not have been condoned beyond this period. The Tribunal noted the admitted dates and which are undisputed. The petitioner received the adjudication order on 7th September, 2012. However, he filed the appeal before the Commissioner (Appeals) on 11th March, 2013. At the relevant time, the provisions of section 85(3) of the Finance Act, 1994, required the appeal to be filed within two months from the date of receipt of the order and if filed later than this period, the Commissioner had power to condone a delay of thirty days only and that too on showing sufficient cause. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Law Times, 321 . The Division Bench following the law laid down by the Hon'ble Supreme Court took the same view. 7. In the circumstances, we cannot agree with Mr. Gharat that the Tribunal's order should be interfered with by us in our extraordinary, equitable and discretionary jurisdiction under Article 226 of the Constitution of India. We cannot put a premium on the negligent act of the petitioner-appellant of not approaching the Appellate Authority in time by exercising our plenary powers. Our powers under Article 226 of the Constitution of India do not enable us to override any statutory provision nor we can pass an order contrary to law. 8. In the circumstances, there is no merit in the Writ Petition and it is dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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