Section 147(3) in West Bengal Co-operative Societies Act, 2006
(3)When an appeal is presented after the expiry of the period of limitation specified therefor in the Third Schedule to this Act, it shall be accompanied by an application for condonation of delay setting forth the facts on which the Appellant relies to satisfy the Appellate Authority that he had sufficient cause for not preferring appeal within such time. If, after hearing the both sides, the Appellate Authority is satisfied that the appellant had sufficient cause for not preferring the appeal within such time, then it may condone delay and may proceed to deal with the appeal.