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TMI Blog2012 (8) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... e such a plea. In the absence of definite averments and substantive proof, the ground taken for condonation of delay does not inspire confidence. Such a general plea without there being any material cannot be accepted and could be raised in all cases. The appellant was required to act with care and due diligence in pursuing litigation which is absent in the present case. Appeal dismissed. - VATAP Nos. 3, 5 of 2012 - - - Dated:- 21-8-2012 - AJAY KUMAR MITTAL AND SANDHAWALIA G.S., JJ. For the Appellant : Avneesh Jhingan The judgment of the court was delivered by AJAY KUMAR MITTAL J. This order shall dispose of VATAP Nos. 3 and 5 of 2012 as according to the learned counsel for the appellant, the facts involved therein are si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissal of the case on technicality of limitation justified? (V) Whether, in the facts and circumstances of the case, when there was no mala fide for delaying the proceedings and a bona fide explanation has been tendered, was it not a case where the delay should have been condoned and at least the order of Assessing Authority could have been tested on merits at least once in appeal? (VI) Whether, in the facts and circumstances of the case, where bona fide explanation of delay has been tendered and where the matter is covered by a decision of the Tribunal, was the dismissal of the case on grounds of limitation justified? 3. The facts necessary for adjudication of the present appeal as narrated therein are that the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the honourable Supreme Court in Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation [2010] 5 SCC 459 and R.B. Ramlingam v. R.B. Bhuvaneshwari [2009] 1 RCR (Civil) 892 had analyzed the broad principles for condonation of delay under section 5 of the Limitation Act, 1963 as under (pages 365 and 366 in VST 55): 6. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as to prescribe time-limit for availing of legal remedy for redressal of the injury caused. The purpose behind enacting law of limitation is not to destroy the rights of the parties but to see that the uncertainty should not prevail for unlimited period. Under section 5 of the 1963 Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has been made out. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The Assessing Authority had decided the matter and the order was communicated to the dealer on September 17, 2007. The reason advanced for condonation of delay is that Shri Avinash Chander Sharma son of Shri Lal Chand Paniwal who is the Director of the assesseecompany was looking after the taxation matters of the company who had fallen ill and after recovery from the said ailment, due ..... X X X X Extracts X X X X X X X X Extracts X X X X
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