Commercial Tax Department vs Dushyant C Dave & Anr

IN THE MATTER OF: Commercial Tax Department ...Appellant

Versus

Dushyant C. Dave & Anr. ...Respondents

Present: For Appellant : Mr. Mrinal E. Mazumdar, Mr. Shashwat Parihar, Mr. Dhruva Vig and Mr. Depanshu Badiwal, Advocates

For Respondent : None

ORDER

(Hybrid Mode)

16.04.2024 I.A. No. 2260 of 2024 This is an application seeking for

condonation of delay of 212 days. The order was passed on 19.05.2023 and

this appeal has been e-filed on 16.01.2024. The ground taken in the

application for condonation of delay in paragraph 2 is as follows:

"2. That the present application is being filed seeking condonation in delay of 212 days for filing the accompanying appeal or otherwise the purpose of the instant Appeal shall become infructuous, if any unfavourable order is passed against the Appellant. That the delay is not intentional but has been caused due to the unavoidable and inevitable circumstances. As the elections were taking place in Madhya Pradesh and the Applicants was involved in the election work directed by the state. Due to which Certain requisite documents for the filing of the instant Appeal could not be consigned before the Registry in a timely manner and thus, delay was caused in filing of the captioned Appeal....."

We are of the view that delay being beyond 15 days, we are unable to

condone the delay. The delay condonation application is rejected. Memo of

Appeal is dismissed.

[Justice Ashok Bhushan] Chairperson

[Mr. Barun Mitra] Member (Technical)

[Mr. Arun Baroka] Member (Technical) pks/nn

Company Appeal (AT) (Ins.) No. 627 of 2024 2 of 2