Per: Justice P. S. Dinesh Kumar, Presiding Officer (Oral)
We have heard Mr. Ram Awatar Dhoot, Authorised Representative for the appellant and Mr. Manish Chhangani, learned advocate
for the respondent.
2. There is a delay of 398 days in the filing this appeal. In support of the plea for condonation of delay, it is stated thus:
“6. All the papers for filing of SAT Appeal were given to Shri Ram Awatar Dhoot on 31st December 2023. He could not file SAT
Appeal as Settlement Scheme was going on, for this act of negligence, Appellant can not be punished.â€
3. Authorised Representative for the appellant submitted that for his mistake, the appellant cannot be made to suffer. We are unable to persuade
ourselves to accept the said submission. We find no merit in the application for condonation of delay. Hence, the prayer for condonation of delay is
rejected. Consequently, the appeal stands dismissed.
4. Pending interlocutory application(s) stand disposed of. No costs.
