TMI Blog2022 (10) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... which the delay is sought to be condoned is that the appellant s counsel had prepared and drafted the present appeal but the concerned associate of the counsel s office had left without notice and, therefore, there was a delay. The only counsels on record in the present appeal as is evident from the Vakalatnama are Shri Priyadarshi Manish and three of his associates in whose favour a Vakalatnama was filed on March 02, 2022. There is no Vakalatnama on record to show that any other counsel was engaged to file an appeal in the matter. Further, neither the counsel who is said to have first taken up the matter and failed to file the appeal has been named in the application nor has the name of the associate who is said to have left to the office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order dated 11.07.2022, failing which the earlier application filed by the applicant for condoning the delay will be considered on merits and decided. List on September 06, 2022. 2. The matter was then listed on September 06, 2022 when the learned counsel for the appellant stated that a revised delay condonation application had been filed in the Registry on that day. This application is numbered 50579 of 2022. The matter was listed today for consideration of these applications. 3. We have heard learned counsel for the appellant Ms. Laimon representing the appellant and Shri Rakesh Kumar, learned authorized representative representing the Revenue on the application for seeking condonation of delay. The grounds made out in the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the delay is that there was a lapse on the part of the appellant s counsel whose associate is said to have left the office without notice. However, neither the name of the counsel nor the associate who has caused delay have been mentioned in the application. Accordingly, he prays that the application for condonation of delay application may be dismissed and consequently the appeal may also be dismissed. 5. We have considered the arguments on both sides and perused the records. 6. In so far as the judgment of the Hon ble Supreme Court in the light of Covid-19 pandemic is concerned, we agree with the authorized representative for the Revenue that it covered those cases where the limitation fell after March 2020 during the Covid pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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