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TMI Blog2014 (9) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... assigned by the appellant was false or the Appellant adopted dilatory tactics or with mala fide intention filed the appeal belatedly. The appellant would contend that the Authorised Signatory was suffering from mental imbalance and considerable amount was spent for treatment and delay of 413 days occurred in preferring the appeal and the other appeal against the order of Adjudicating Authority was also pending before the Tribunal, which explanation could be accepted as sufficient cause for having been prevented to file the appeal within the period of limitation and it cannot be stated that the Appellant was totally lethargic or utterly negligent. Delay condoned - Decided in favor of assessee. - C.M.A. No. 3280 of 2013 and M.P. No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s so compelling, that the High Court would be inclined to interfere inspite of delay - discretion must be exercised judiciously and reasonably - in the event that the claim made by the appellant is legally sustainable, delay should be condoned - When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in the injustice being done, because of a non-deliberate delay - The Court should not harm innocent parties if their rights have in fact emerged, by delay on the part of the petitioners . 2. We have heard Mr. Manoj Sreevalsan, learned counsel appearing for the appellant and Mr. K. Rajasekar, learned Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal, the appellant filed an application to condone the delay of 413 days in filing the appeal. The reasons assigned by the appellant was that the Authorised Si-gnatory was suffering from mental imbalance and spent considerable amount for his treatment and owing to financial difficulty, he was not able to prefer appeal, within the statutory period and there was delay. 5. The Tribunal rejected the petition stating that it is a case of sheer negligence and inaction on the part of the applicant and there is no reason for condonation of delay of filing the appeal. Aggrieved by such order, the present, Civil Miscellaneous Appeal is filed seeking admission on the, substantial questions of law referred supra. 6. Admittedly, Law of lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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