Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2023 (7) TMI 1363

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... easons which is justifiable or constitute a sufficient cause, the appeal still can be filed within a period of 15 days but it cannot be extended any further beyond the period of 15 days in view of the Judgment of the Hon'ble Supreme Court in the case of National Spot Exchange Limited [ 2021 (9) TMI 1156 - SUPREME COURT] . The Appellant has given a lame excuse for not filing the appeal in time (30 days) on the ground that the person who had to file the appeal is 74 years of age but it is nowhere mentioned in the application much less the affidavit attached that he was infirm and incapable of engaging the counsel for the purpose of filing the appeal. It appears that there has been a totally causal approach of the Appellant in coming to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the extended period. 4. Counsel for the Appellant has submitted that the Appeal could not be filed within time because the managing partner of the Applicant firm is about 74 years who is also the authorised representative cum signatory of the firm could not engage a Counsel at Chennai in time for the purpose of filing of the appeal. 5. We have heard Counsel for the Appellant and perused the record. Section 61 of the Code deals with the appeals and the appellate authority. Section 61 is reproduced as under:- Section 61. Appeals and Appellate Authority. (1) Notwithstanding anything to the contrary contained under the Companies Act 2013 (18 of 2013), any person aggrieved by the order of the Adjudicating Authority under this part .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hy or sentiment by itself cannot be a ground for passing an order in relation whereto the appellants miserably fail to establish a legal right. It is further trite that despite an extraordinary constitutional jurisdiction contained in Article 142 of the Constitution of India, this Court ordinarily would not pass an order which would be contravention of a statutory provision. 37. As early as in 1911, Farwell, L.J. In Latham v. Richard Johnson Nephew Ltd. (1911-12) All ER Rep 117 observed: (All ER p. 123E) We must be very careful not to allow our sympathy with the infant plaintiff to affect our judgment. Sentiment is a dangerous will o' the wisp to take as a guide in the search for legal principles Thus, considering the statu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ground that the person who had to file the appeal is 74 years of age but it is nowhere mentioned in the application much less the affidavit attached that he was infirm and incapable of engaging the counsel for the purpose of filing the appeal. It appears to us that there has been a totally causal approach of the Appellant in coming to this Court in appeal beyond the period of 30 days and without any sufficient cause. In view thereof, we are of the considered opinion that there is hardly any merit in this application which requires our consideration and interference, consequently, the application is found devoid of any merit and the same is hereby dismissed. No costs. CA (AT) (Ins) No. 203 of 2023 Since, we have dismissed the applicat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates