Inordinate delay in filing an appeal against AA’s order for SAST violations without sufficient cause to be rejected: SAT
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- Last Updated on 14 July, 2021
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Case details: Jonaki Bakeri v. Securities and Exchange Board of India [2021] 128 taxmann.com 92 (SAT - Mumbai)
Judiciary and Counsel Details
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- Tarun Agarwala | Presiding Officer and Justice M.T. Joshi | Judicial Member
- Somasekhar Sundaresan, Bijal H. Chhatrapati, Ms. Pulkit Sukhramani and Ms. Vidhi Jhawar, Advs. for the Appellant
- Kumar Desai, Adv., Abhiraj Arora and Ms. Rashi Dalmia, Advs. for the Respondent.
Facts of the Case
An appeal was filed by appellants against the order after a delay of 577 days, hence, an application for condoning delay had been filed.
In the instant case, the Appellants sought to condone delay on the ground that they were travelling and thus, it took some time to engage an advocate, procure documents and thereafter, to file an appeal.
SAT Held
The SAT noted that the ground that they were travelling was vague ground that had been asserted without any documentary evidence. Since no sufficient cause had been given to condone the delay, the application for condonation was to be rejected.
Case Review
List of Cases Referred to
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- Tarun Jiwarajka v. SEBI [2018] 94 taxmann.com 348/148 SCL 65 (SAT – Mum.) (para 2)
- Prem Chand Bansal & Sons v. ITO [1999] 237 ITR 65 (Delhi) (para 3)
- Basawaraj v. Special Land Acquisition Officer [2013] 14 SCC 81 (para 6)
- Madanlal v. Shyamlal [2002] 1 SCC 535 (para 7)
- Balwant Singh v. Jagdish Singh [2010] 8 SCC 685 (para 8)
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