9911796707
TMI Blog1995 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the delay of 209 days should be condoned. The Tribunal pointed out that the substantial explanation offered by the Additional State Representative is administrative delay. According to the Tribunal the delay has been substantially explained. It is also mentioned in the order of the Tribunal that the Additional State Representative in his argument explained as to how the delay has occurred, where and how. The assessee filed a counter, pointing out two judgments in support of the contention that the delay should not be condoned. According to the Tribunal the said two decisions cited by the assessee do not directly apply to the facts arising in this case. Accordingly the delay of 209 days in filing the enhancement petition was condoned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay of 209 days in filing the enhancement petition is in order and no interference is called for. 4.. We have heard the rival submissions. Admittedly there was a delay of 209 days in filing the enhancement petition by the department. Under section 36(3-A) and in accordance with the proviso thereunder, the Tribunal has got the power to condone the delay if the enhancement petition is filed beyond 60 days, if sufficient cause is shown by the department. 5.. For condoning the delay, the Additional State Representative filed the following alleged affidavit: "AFFIDAVIT OF THE ADDITIONAL STATE REPRESENTATIVE I, G. Rajamani, Additional State Representative, Madurai, do hereby solemnly and sincerely state as under: I am the Additional Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (and analogous expressions) is merely an averment in the nature of a plea which by itself and ipso facto does not establish sufficiency of the cause for condonation. Precise factual reasons for the delay within the general ambit of the said phrase must be established and that too to the satisfaction of the court. Hence, it cannot be held that, because the applicant is a Municipal Corporation or a statutory authority, delay should be condoned even if no reason or cause for delay in filing appeal is mentioned in the application, mere mention of the phrase 'administrative delay' in the application for condonation of delay is not sufficient cause by any standard." 7.. In the abovesaid decision while delivering the judgment, his Lordship Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court in the case of Ram Bhavan Singh v. Jagdish (1990) 4 SCC 309 held as under: "The first question that we have to decide is that of limitation. The delay of 1198 days according to the appellants had occurred unwillingly and the appellants had been prosecuting with due diligence the earlier proceedings before the appellate and the revisional authorities and on the basis of the advice given by their counsel. There is no proper affidavit of either the appellants or the counsel in support of the application for condonation of delay. There is also no other material to indicate that the appellants had exercised due diligence in working out their remedies and sought proper advice in the matter. When the party had no right of appeal, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table explanation for the delay. In this case except the averment that the administrative delay cannot be avoided, there is no acceptable reason for the delay with all particulars. We are not happy with the reasoning given in para 5 of the affidavit wherein it is stated 'I most respectfully submit in a Government undertaking like the petitioner, administrative delay cannot be avoided for more reasons than one'. This is not a valid and proper explanation for the delay. The Government undertaking cannot be equated with the Government and they are expected to give details with regard to the delay. We cannot condone the delay if it is simply stated, 'administrative delay'." Therefore the considered view taken by the apex Court and various Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to condone the delay on merits, after giving an opportunity of being heard, to both the parties concerned. 11.. According to the facts arising in that case, the Tribunal has given its own reasons for condoning the delay in filing the petition. It is under such circumstances the abovesaid order was passed by the Division Bench of this Court. Therefore, the above judgment would not render any assistance to the respondent herein to contend that a fresh opportunity should be given to the department to file additional affidavit to explain the sufficient cause for condoning the delay. Such a contingency does not arise according to the facts arising in this case, because the department has already given a reason for the condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
