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TMI Blog1997 (3) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... nt made for the assessment years 1988-89 and 1989-90. By order dated November 17, 1993 the Assistant Commissioner annulled the extra demand raised for the assessment year 1988-89, and remanded the matter to the assessing officer for fresh assessment for the assessment year 1989-90. The order was issued by the Assistant Commissioner to the parties on December 10, 1993, and was received in the office of the Commissioner of Sales Tax, Orissa on December 14, 1993. Due date for filing of second appeals was February 12, 1994, but the appeals were filed on April 4, 1994, and thus there was delay of 50 days. On September 2, 1994 notice was issued by the Tribunal to the Revenue to rectify the defects, which were not removed. Again on January 16, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nshi Ram AIR 1917 PC 156, it was observed that true guide for a court to exercise the discretion under section 5 is whether the appellant acted with reasonable diligence in prosecuting the appeal. In Shakuntala Devi Jain v. Kuntal Kumari [1969] 1 SCR 1006, apex Court held that unless want of bona fides of such inaction or negligence as would deprive a party of the protection of section 5 is proved, the application must not be thrown out or any delay cannot be refused to be condoned. 5.. In Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi [1979] 3 SCR 694, which is a case of negligence of the counsel which misled a litigant into delayed pursuit of his remedy, the default in delay was condoned. In Lal Mata Din v. A. Narayanan [1970] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done, because of a non-deliberate delay. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. Judiciary is not respected on account of its power to legalise injustice on technical grounds, but because it is capable of removing injustice and is expected to do so. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even-handed manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was due to the process of decision-making in Government office." The Tribunal's order in its entirety reads as follows: "Heard the learned Addl. S.R. for the State and the learned advocate for the assessee. The 1st appeal orders were received in the office of the Commissioner of Sales Tax on December 14, 1993 and due date of filing of the appeals was February 12, 1994, but the appeals have been filed on April 4, 1994 causing a delay of 50 days. In the petition for condonation of delay it has been explained that the delay in filing of the appeal was due to process of decision-making for filing of the second appeals. On a perusal of the administrative file it appears that the file was endorsed to the Addl. S.R. for his opinion on December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if no reason is indicated that would be inconsequential. The subject-matter was not very complex and rather the grounds of appeal filed appear to be of very routine nature. As has been observed by this Court in Hindustan Aeronautics Limited, Koraput Division v. State of Orissa [1976] 38 STC 538, delay caused by the concerned officer in giving his opinion, without any explanation whatsoever does not constitute sufficient ground for condonation of delay. In the aforesaid premises, the inevitable conclusion is that the Tribunal has not applied its judicial mind to the question whether delay was to be condoned. Certain interesting and relevant features are noticed on perusal of the administrative file produced. Up to end of page 2, the propos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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