9911796707
TMI Blog2019 (2) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant: Ms. Rinki Arora, Advocate Present for the Respondent: Mr. R.K. Majhi, DR ORDER PER: RACHNA GUPTA Arguments upon Application praying for condonation of delay in filing the Appeal heard. 2. Mr. Himanshu Bansal, Ld. Advocate appearing for the applicant has mentioned that the impugned Appeal has to be filed against the Order No. 156 dated 28.04.2016 confirming the demand of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y bound for observing and following the law. Otherwise also the preamble attached to the Order as being sent to the assessee contains all details specifically about the time limit during which Appeal may be preferred by the aggrieved party. Resultantly, delay as many as that of 780 days cannot be contained merely on this account. 4. After hearing both the parties, we are of the opinion that law o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on part of the appellant. Above all it is equally settled principle of law that the provisions of statute including several words have to be given full effect keeping the legislative intent in mind in order to ensure that the projected object is achieved. In other words, no provisions can be treated to have been enacted purposelessly. It is therefore that the settled cannon of interpretative juri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government Department to be careful about that statutory time limit. The date sheet produced on record rather reflects the casual and negligent attitude of the appellant which is highly unappreciable for a Government Department. Even under the name of administrative constraints, the delay of 780 days is not sufficiently explained. Keeping in view the entire above discussion, we are of the opinio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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