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
IBC - Highlights / Catch Notes

Home Highlights August 2024 Year 2024 This

Condonation of delay in filing the appeal was denied as the ...


Appeal Dismissed: 209-Day Delay Not Excused Under Limitation Act's Section 14; Negligence and Inaction Cited by Court.

August 10, 2024

Case Laws     Insolvency and Bankruptcy     AT

Condonation of delay in filing the appeal was denied as the appellant failed to fulfill the prerequisites for invoking Section 14 of the Limitation Act. The court held that the appellant was guilty of negligence, lapse, or inaction, and there was no jurisdictional defect or similar cause for the failure of the prior proceeding. The judgment in State Bank of India vs. Visa Steel Ltd. regarding excluding time spent in prosecuting legal remedies while computing limitation u/s 61(2) was distinguished as inapplicable to the present case. Consequently, the period from 08.06.2023 to 03.01.2024 could not be excluded, resulting in a delay of 209 days, exceeding the condonable period of 15 days. The appeal was dismissed due to the inordinate delay.

View Source

 


 

You may also like:

  1. Condonation of delay in filing the appeal before the CIT(A) - delay of 636 days - The conduct of the assessee is such that there was clear negligence on its part and...

  2. Condonation of delay in filling appeal before ITAT - delay of 384 days - The assessee's delay in filing appeals, ranging from 383 to 384 days, was not condoned due to...

  3. Condonation of delay of 80 days in filing the appeal - Time Limitation - As per Section 42 of PMLA, 2002 as mentioned above, the maximum limit to condone delay is (60...

  4. Condonation of delay of 595 days in filing the appeal - sufficient cause for delay existing or not - declaration under “Arrears category” of the Sabka Vishwas Legacy...

  5. Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

  6. Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence...

  7. SC dismissed the appeal due to non-compliance with statutory time limitations under Section 61 of IBC. The appellant failed to file certified copies and demonstrate...

  8. Condonation of delay in filing the present appeal by 1241 days - reasons for delay - Once the appeal has been dismissed ex-parte by the ld CIT(A) due to non-prosecution...

  9. The ITAT dismissed the condonation petition filed by the assessee for a delay of 2655 days in filing an appeal. The assessee's contention of handing over appeal papers...

  10. Condonation of delay of 1085 days in filing the appeal u/s 260-A - Revenue's appeal - The court found that the appellant failed to provide a valid explanation for the...

  11. The High Court considered a Civil Miscellaneous Petition seeking condonation of a delay of 891 days in filing an appeal. Emphasizing the legal maxim "interest...

  12. Condonation of delay - 353 days in filing the appeal before the Tribunal - The sufficient cause within the contemplation of the limitation provision must be a cause...

  13. Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period....

  14. NCLAT addressed the computation of limitation periods for filing appeals under IBC. The tribunal held that while the 30-day limitation period under Section 61 can be...

  15. Condonation of delay in filing appeal before Commissioner (Appeals) - sufficient reason for delay provided or not - The limitation for filing appeal as provided under...

 

Quick Updates:Latest Updates