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2019 (11) TMI 379

..... quired to be filed within 60 days from the date of receipt of the order by the person who is aggrieved by such order. Further, proviso to Section 35 provides that the Commissioner (A) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. In the present case, the appeal was filed beyond the prescribed period of 60 days. The delay of approximately 27 days in filing the appeal was within the condonable power of the Commissioner (A). The delay of approximately 27 days in filing the appeal before the Commissioner (A) is condoned - case remanded back to the Commissioner (A) with a direction to deci .....

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..... mmissioner (A) on 18.02.2019. The appellants submitted before the Commissioner that they have received the OIO on 21.11.2018 and they have admitted the delay and submitted that delay is within the condonable limit of 30 days. The appellant also submitted that the firm was taken over by SBI/Andhra Bank under Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act on 25.11.2013 and were not allowed till 19.11.2018 to enter the premises. After considering the submissions of the appellant, the Commissioner (A) held that OIO was served on the appellant on 08.02.2017 under Panchnama and the appeal was filed only on 08.02.2019 and there is a delay of approximately 680 days and the same cannot be condoned unde .....

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..... Law. He further submitted that if the receipt of the Order is considered as 21.11.2018 then there is a delay of less than 30 days which is within the condonable power of the Commissioner (A). He further submitted that if the Original Authority has passed the OIO Ex-party. 5. On the other hand, Learned AR defended the impugned order and submitted that as per the Panchnama relied by the Commissioner (A), the OIO was served on 08.02.2017 and the present appeal filed only on 18.02.2019 therefore as per the Department there is delay of 680 days in filing the subject appeal and the Commissioner does not have the power to condone beyond 30 days. He further submitted that the Commissioner (A) has rightly dismissed the appeal on time bar by relying .....

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..... tion 35 provides that the Commissioner (A) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, allow it to be presented within a further period of 30 days. In the present case, the appeal was filed beyond the prescribed period of 60 days. The delay of approximately 27 days in filing the appeal was within the condonable power of the Commissioner (A). Further, I find that the decision of the Hon ble Apex court in the case of Singh Enterprises cited supra is not applicable in the present case because the appellant was served with the OIO only on 21.11.2018. 7. In view of my discussion above, I condone the delay of approximately 27 days in filing the app .....

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