{field 13} {field 14}

Ld. Counsel Shri M.N.Bharathi submits that the appeal ought to have been filed on or before 03.04.2018; that the Managing Partner of the appellant company had fallen ill during the material period. He subsequently passed away and hence could not file the appeal in time. He submits that the appellants have good case on merits to succeed. The delay is neither deliberate nor wanton. The appellant being a small business entity, if delay is not condoned, he would be put to irreparable financial hardship.