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TMI Blog2014 (11) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... he mere certificate from a doctor without any corresponding record, to show that the appellant was taking medical treatment during that period, cannot be accepted. Even the affidavit filed in support of the condonation petition says ill health supported by this certificate, which is bereft of details. It is also not clear whether this certificate was issued by the doctor, who treated the appellant and the certificate was issued on the basis of some material. The condonation of delay based on such vague affidavit and supporting vague certificate does not inspire this Court to consider the plea that the Tribunal ought not to have dismissed the appeal. - Decided against assessee. - Civil Miscellaneous Appeal No.3193 of 2014 & M.P.No.1 of 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verse and arbitrary given the fact that the appellant had been mulcted with huge liability of service tax and penalty without being afforded a chance to contest the matter on merits? 3. In the grounds of appeal, it is stated that the Tribunal should not adopt such a pedantic approach in matters of condonation of delay. It is also stated that the technicalities should not stand in the way of substantial justice on merits and the Apex Court in number of cases held that the delay on day-to-day basis need not be explained. It is further stated that when the delay is pitted against merits of any matter, the delay has to be condoned. 4. Learned counsel appearing for the appellant submits that since the appellant was suffering from ailment, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll lead to multiplicity of proceedings and waste of valuable judicial time. 7. In this regard, we are inclined to consider the issue in the light of the decision reported in 2013 (5) CTC 547 (Esha Bhattacharjee V. Managing Committee of Raghunathpur, Nafar Academy and others), where the Apex Court enunciated the following guidelines: 15. From the aforesaid authorities the principles that can be broadly be culled out are: (i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an Application for condonation of delay, for the Courts are not supposed to legalise injustice but are obliged to remove injustice. (ii) The terms sufficient cause should be understood in their proper spirit, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cale of balance of justice in respect of both parties and the said principle cannot be given a total go by in the name of liberal approach. (x) If the explanation offered is concocted or the grounds urged in the Application are fanciful, the Courts should be vigilant not to expose the other side unnecessarily to face such a litigation. (xi) It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of Law of Limitation. (xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of judicial discretion which is founded on objective reasoning and not on individual perception. (xiii) The State or a publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsion of the appellant that he was ill and dismissed the petition seeking condonation of delay. Here, the appellant or his representative did not appear before the Tribunal to prosecute the matter. We are not inclined to follow the procedure adopted in that order and the present case does not warrant accepting condonation of delay on payment of costs. In the present case, since no explanation has been offered for non-appearance of the party or the advocate or the tax consultant on two occassions and no reason is stated in the grounds of appeal before us, we have no other option except to confirm the order of the Tribunal. 9. In the grounds of appeal, it has been repeatedly stated that the Tribunal had failed to take note of the medical c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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