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Judgment
MA 2093/2020
This is an application filed under Section 31(2) of the AFT Act, 2007 seeking grant of leave to appeal in OA 873/2016. Along with this MA. another
MA 2094/2020 has been filed seeking condonation of delay of 361 days in filing the present application. Both the applications are opposed by learned
counsel for the respondents. We have perused the grounds given in MA 2094/2020 whereby the applicant is seeking condonation of delay of 361 days
in filing the application. However, no cogent ground has been given which prevented the applicant from filing the application in time. As such, the
application deserves dismissal.
Even if it is taken that the delay be condoned even then in order to get a certificate for grant of leave to appeal under Section 31 of AFT Act 2007 it is
incumbent upon the applicant to show that any substantial question of law of general public importance is involved in the matter. In the entire
application, no such legal point has been disclosed nor even averred during the course of arguments. Therefore, the application does not fall within the
parameters of Section 31 of the AFT Act 2007.
Accordingly both the applications are dismissed.