NATIONAL INSURANCE COMPANY LTD. Vs. RAMMURTI

JUDGEMENT

(1.) Heard on IA No. 9070/2025. This is an application under Sec. 5 r/w Sec. 12 of Limitation Act for condonation of delay in filing the present appeal.

(2.) It is submitted that since there was an issue in calculation of tax liability as per the old and new tax regimes, therefore, counsel for appellant, who was representing the case before the Claims Tribunal, was confident that he would be able to convice the Claims Tribunal and get the award rectified. Accordingly, appellant/Insurance Company preferred a review petition on 08/04/2024, which was dismissed on 11/02/2025. Accordingly, entire file was forwarded to the regional office of the company on 24/02/2025. Manager of the company, who was looking after the legal matters, had retired in February 2025, and dealing officer of the company had also retired in March 2025. Present Manager of the company joined in the month of April 2025. In the meanwhile, as the company had not received any recovery notice from the MACT, therefore, present matter escaped from the attention of present Manager, and only in the last week of October 2025, while scrutinizing the files for Lok Adalat, present matter came to the knowledge of present Manager, and accordingly, it is prayed that delay of 509 days in filing this appeal be condoned.

(3.) Although application is vehemently opposed by counsel for respondents, but in view of the facts which shall be referred to in subsequent paragraphs, this Court is of considered opinion that the application is liable to be allowed.