Case Note & Summary
The case involved an application for extending the time granted for curing defects in a Memo of Appeal filed by the Appellant. The Appellant e-filed the Memo of Appeal on 22.07.2026, and after scrutiny, the Office reported defects on 05.08.2026. The Appellant re-filed the Appeal on 27.08.2026, but no representation was made on behalf of the Appellant during the hearing. The Tribunal reviewed the Interlocutory Application and the Office report, finding the reasons for the delay sufficient. Consequently, the Tribunal condoned the 15-day delay in re-filing the Memo of Appeal and ordered the case to be listed for admission under the fresh case heading. The Interlocutory Application was disposed of with this order.
Headnote
A) Company Law - Condonation of Delay - Extension of Time for Curing Defects - Not applicable - The Tribunal condoned a delay of 15 days in re-filing the Memo of Appeal based on sufficient reasons provided in the Interlocutory Application. The Appellant had initially filed the Memo of Appeal electronically and was informed of defects, which were subsequently cured. Held that the delay was justified and the case was to be listed for admission (fresh case) (Paras Not mentioned).
Issue of Consideration
Whether the delay in re-filing the Memo of Appeal should be condoned.
Final Decision
The Tribunal condoned the delay of 15 days in re-filing the Memo of Appeal and ordered the case to be listed for admission under the fresh case heading.
Law Points
- Condonation of delay
- e-filing procedures
- defects in appeal
- procedural compliance


