30.11.2023

01. I.A. No. 759 of 2023

1. This matter is taken up through Hybrid Arrangement

(Virtual/Physical) Mode.

2. Heard Mr. M.K. Sahoo, learned counsel appearing for the

Appellant and Mr. S.K. Samal, learned Addl. Govt. Advocate

appearing for the Respondents.

3. This Application has been filed seeking condonation of delay of

1343 days in filing the appeal in question.

4. It is contended that since the GIA Case was dismissed during

COVID-19, Appellant could not know that the GIA case has been

dismissed vide order dtd.05.11.2019. On coming to know about the

dismissal of the GIA case, the Appellant could not be able to file

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the appeal within the stipulated period. However, the delay in filing

the appeal is not intentional and rather bona fide one.

5. Learned Addl. Govt. Advocate appearing for the Respondents

contended that the delay in filing the appeal has not been properly

explained by showing sufficient cause and in view of the decision

of the Hon’ble Apex Court in the case of Postmaster General &

Ors. Vs. Living Media Ltd. & Anr. ((2012) 3 SCC 563) and the

decision of this Court in State of Odisha & Ors. Vs. Sales Tax

Officer, Cuttack II (W.P.(C