TMI Blog2017 (10) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... sons stated in the COD application for filing the appeal belatedly are not very convincing, but in the interest of justice, and keeping in view the facts and circumstances of the case, the application is allowed subject to payment of cost of ₹ 20,000/- - application allowed. - C/COD/20187/2017 in C/20467/2017-SM - Misc. Order No. 20403/2017 - Dated:- 15-9-2017 - Shri S.S. Garg, Judicial M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is still under treatment. He was under depression because of prolonged closure of the business from 2007 till the end of 2014, financial difficulties being faced, continuous sickness requiring medical treatment, etc. Copy of the medical certificate dated 4.4.2017 confirming the medical condition of Shri Kishore Babu along with Diagnostic Report dated 4.4.2017, discharge report dated 25.11.2013 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Tribunal and thereafter, they have filed the present appeal but in the process, there was a delay of 204 days in filing the present appeal. 2. On the other hand, the learned AR appearing for the Revenue has contested the application and submitted that the reasons stated in the application are not sufficient. He further submitted that the sickness of Managing Director is not r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnamalai Ammal and Anr.: (1948) 2 MLJ 404 (HC-Madras) (ii) (Sheikh) Salim vs. Hajira Bibi : AIR 1928 Cal 325 (HC-Calcutta) (iii) Machenzie vs. Narsingh Sahai: (1909) ILR 36 Cal. 762 (HC-Calcutta) 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the delay caused in filing the present appeal is not deliberate and intentiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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