9911796707
TMI Blog2022 (10) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... rch 21, 2022 assailing the order in original dated March 8, 2019 which was admittedly received by the appellant on March 12, 2019. When the matter was listed on July 11, 2022, learned counsel for the appellant prayed for and was granted three weeks time to file a better application explaining the delay in filing the appeal. The matter was accordingly ordered to be listed on August 23, 2022. On August 23, 2022, the following order was passed: "Despite the order dated 11.07.2022, the appellant has not filed a better application for explaining the delay and only a prayer has been made that some more time may be given to file this application. Very reluctantly we grant 10 days time to the appellant for compliance of the order dated 11.07.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice. (4) It is a well settled legal principle of law that a liberal view must be taken in condoning the delay and there cannot be strait jacket formula for condoning the delay and if sufficient and good grounds are made out and delay can be condoned. 4. Learned authorized representative for the Revenue points out that the order of the Hon'ble Supreme Court in view of the Covid-19 pandemic was issued to cover those cases where the due dates fell after the Covid Pandemic started in March 2020. In the present case, the due date for filing the appeal was June 10, 2019 and therefore, the order of the Supreme Court cannot come to the aid of the appellant. He further points out that the main ground made out for the delay is that there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, 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 without notice been indicated. On a specific query from the bench, learned counsel for the appellant could not also indicate the name of the advocate or his/her associate who are supposed to have delayed in filing the appeal. There is not even the name of the counsel, let alone any affidavit or letter from that counsel who is supposed to have delayed the appeal. We do not find anything to support this assertion to seek condonation of delay. 7. In view of above, we find that no reasonable grounds have been made out seeking condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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