Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1982 (8) TMI HC This
Issues involved: Application to bring on record legal representatives of a deceased respondent, condonation of delay in presenting a case, interpretation of Full Bench decision regarding amendment of appeal memorandum.
For the issue of application to bring on record legal representatives of a deceased respondent, the court dismissed the application as the respondent was already deceased at the time of the case presentation. The Full Bench decision of the Madras High Court was cited, stating that the court may permit the cause title to be amended or return the appeal memorandum for amendment in such cases. The court decided to follow the second alternative and directed the return of the appeal memorandum for amendment. Regarding the condonation of delay in presenting the case, the court discussed the implications of deeming the case to have been filed against the legal representatives on the date of substitution. The court emphasized that condonation of delay must be based on sufficient cause shown, as parties acquire rights over time. The court rejected the idea of condoning delay without a formal application and stressed the need for a proper petition for condonation of delay. In interpreting the Full Bench decision, the court addressed the arguments presented by the counsel for the Revenue and referred to similar decisions by other High Courts. The court highlighted that the matter of condonation of delay is not a matter of course but lies within the discretion of the court based on the material on record. The court made a modification to the previous order, directing the return of the case as incompetent against a deceased person instead of rejecting it.
|