9911796707
TMI Blog2012 (10) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... on nor the Act provides for such an eventuality - Regulation 52 of the Regulations no doubt contemplates that every order passed by the Tribunal is required to be communicated within a specified time. But however, that once again pre-supposes that the proceedings must have been disposed of on merits - inordinate delay of nine years has not been explained by the petitioner. The order passed rejecting the Misc. Petition cannot be faulted. It is no doubt true that sufficient cause is required to be construed liberally but however, not so liberal so as to make it redundant and inoperative. Petition stands rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... calling upon the petitioner to pay a sum of Rs. 2,56,620/- for the assessment year 1998-99 on the ground that the appeal filed by the petitioner was rejected on 30.4.2002. On receipt of the demand the petitioner files a Misc. Petition before the Tribunal seeking to recall the order dated 30.4.2002 and restore the appeal to the file and hear it on merits. The said application is filed under Regulation 28A of the Karnataka Appellate Tribunal Regulation Amendment Act, 1979 (for short 'the Regulations'). The Misc. Petition was heard and the Tribunal found that the delay of nine years is not at all explained by the petitioner inasmuch as the petitioner was not vigilant after filing of the appeal in the year 2001. Aggrieved by the same, the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in person and that too by post would keep quite without verifying as to the status of the appeal. The filing of the appeals, review or revision are regulated by the regulations. Chapter III of the Regulations would deal with the presentation of Appeals and Petitions and their Registration. Regulation 5(a) regulates every appeal or petition shall be accompanied by: (i) A copy of the judgment or order or award served on the party by the authority or a certified copy thereof in respect of which the appeal or petition has been presented. (ii) Certified copy of the judgment or order of the Tribunal in the case of a review petition. (iii) Application, if any, for condonation of delay and or stay of operation of the impugned order accompanied b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectification of the defects. Ultimately, when the matter was listed on 11.4.2002, the Tribunal granted time till 30.4.2002 to rectify the defects. The matter was directed to be re-listed on 30.4.2002 on the said date the petitioner was not present and the defects were not rectified. The notice of the defects was duly published and it was affixed on the notice board. The Tribunal in the circumstances had no option but to reject the appeal on the ground of non-compliance of office objections. I am of the view that the petitioner who is avoiding payment of tax on various grounds certainly ought to have been more vigilant. Indeed, it is often said that the Court would come to the aid of the litigant who is vigilant and not indolent. In the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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