TMI Blog2017 (7) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... xcept those who are adopting dilatory tactics or purposely evading the proceedings - Misplacing of papers appears to be genuine mistake and the delay also is not inordinate. The delay in filing the appeal before the first respondent is condoned - petition allowed - decided in favor of petitioner. - W.P.No.12466 of 2017, W.M.P.No.13247 of 2017 - - - Dated:- 3-7-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. Joseph Prabakar For the Respondents : Mr. A. P. Srinivas ORDER Heard Mr.Joseph Prabakar, learned counsel for the petitioner and Mr.A.P.Srinivas, Sr.Standing Counsel appearing for the Revenue. 2.By consent of the learned counsel on either side, the main writ petition itself is taken up for final disposa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al as well as the appeal petition. The first respondent, by order dated 21.01.2013 in the stay petition, taking note of the fact that the petitioner had already paid a sum of ₹ 7.25 lakhs, directed the petitioner to pre-deposit a sum of ₹ 14 lakhs within a time frame. According to the petitioner, he has complied with the said condition and remitted the said sum of ₹ 14 lakhs and also remitted a sum of ₹ 41,43,127/- on various dates. The first respondent, while considering the appeal, in paragraph-6 of the order, has come to the conclusion that the petitioner has not complied with the pre-deposit issue. This appears to be a factual error as the demand of ₹ 14 lakhs as ordered by the first respondent was paid thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial amount of money. Therefore, considering that the period of delay is not inordinate and within the condonable period, it can be condoned so that the matter could be adjudicated on merits. Hence, this Court is inclined to exercise its discretion in the matter and condone the delay. Accordingly, the writ petition is allowed and the impugned order dated 27.04.2016 is set aside, the delay in filing the appeal before the first respondent is condoned and the appellate authority is directed to register the appeal, hear the petitioner and pass a reasoned order on merits and in accordance with law. 6.The writ petition is allowed accordingly. No costs. Consequently, the connected miscellaneous petition is closed. - - TaxTMI - TMITax - Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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