Council (NDMC) and Ors., 2018 SCC OnLine Del 8096, wherein it is held that proceedings initiated under Section 72 of the NDMC Act should be concluded in a reasonable period and in the present case, the assessment order was passed on 28.09.2017 while the notice under Section 72 of the NDMC Act was issued on 31.03.2001 i.e. after a gap of 16 years. Moreover, the Appellate Court failed to appreciate that after introduction of Unit Area Method w.e.f. 01.04.2009, NDMC cannot assess any property on comparative rent basis and assessment has to be by following New Delhi Municipal Council (Determination of Annual Rent) Bye Laws, 2009. It will be a travesty of justice if in light of the impugned assessment order being illegal, Petitioner is deprived of a statutory remedy to appeal and that too once this Court, cognizant of the delay, granted liberty to file an appeal albeit there is no doubt that liberty has to be availed in accordance with law. 13. Mr. Sanjay Sharma, learned Additional Standing Counsel appearing on behalf of NDMC strongly opposes the writ petition and submits that there is no legal infirmity in the impugned order dated 03.12.2024 and the Appellate Court has correctly declined to condone the inordinate delay of 7 years in filing the appeal. It is further submitted that a bare perusal of application under Section 117 shows that Petitioner was unable to make out sufficient cause for condonation. The plea of Pandemic COVID-19 cannot come to the aid of the Petitioner as the impugned assessment order was passed on 28.09.2017 and the Supreme Court in Cognizance for Extension of Limitation, In re, (2021) 5 SCC 452, extended limitation period only in cases where limitations were expiring from 15.03.2019 onwards. The death of the counsel of the Petitioner in 2021 also cannot be the reason to justify the delay from 2017 to 2021. As for the liberty granted by this Court vide
