Ajay Kumar Mittal,J.

1. The matter has been placed before this Bench in pursuance of reference made by a Division Bench of this Court vide order dated 1.10.2013 to the following effect:

“The present appeal seeks to raise a question of legality of the order of the learned Single Judge dated 29.8.2011 affirming the view taken by the AAIFR that the appeal filed by the appellant was barred by time and even beyond the extended period permissible and thus, it could not have examined the merits of controversy.

Learned counsel for the appellant has, however, relied upon the Division bench judgment of this Court in CWP No.7965 of 2008 titled as State of Haryana v. Appellate Authority for Industrial and Financial Reconstruction and others, decided on 25.11.2008 (2009 (22) VST 2010) to contend that in a similar factual matrix where the issue was of the BIFR to decide the jurisdiction to waive off the interest on sales tax, it was deemed appropriate to examine the merits of the controversy by seeking to condone the delay. On the other hand, learned counsel for the respondents has referred to certain issues expressed by the Delhi High Court, Madras High Court as well as the Hon’ble Supre