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Judgment
I.A. No. 3279 of 2022
This is an application filed for condonation of 618 days delay in refiling the present Company Appeal. The Company Appeal was filed by the Appellant against the order dated 06.11.2020 in this Tribunal on 21.12.2020 and has been refiled on 08.09.2022.
In the application for condonation of delay, it has been submitted that on 29.02.2022, the office of the counsel was shifted and in the said shifting the file pertaining to the captioned case went missing and thereafter the filed was reconstructed on 31.08.2022.
When the appeal was filed on 21.12.2020 and on 22.02.2020 this Tribunal scrutinize the appeal and defects were notified, the shifting of office of the counsel, as claimed, is on 29.02.2022 i.e. after more than four months.
Learned counsel for the Appellant submits that due to COVID-19 documents required from the Department for refiling cannot be managed.
The delay in refiling is inordinate and no satisfactory reason has been given in the application to condone delay of 618 days in refiling the appeal. The Appellant, who had filed the Appeal is also not shown to be vigilant to ensure that the appeal is refiled at an early date. The delay being inordinate, we reject the application for condoning refiling delay. In view of the aforesaid, the Memo of Appeal is rejected.