9911796707
TMI Blog2015 (2) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... t], wherein the Supreme Court has held that the expression sufficient cause employed by the Legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice. Further, the Supreme Court also held that 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 injustice being done because of a non-deliberate delay. Guidelines to be provided while deciding matters relating to condonation of delay in judgment of supreme court in Esha Bhattacharjee [2015 (1) TMI 1053 - SUPREME COURT] can be invoked for deciding the present appeal. Delay c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court and SLP's are pending? iii) Whether the Tribunal is right in holding that the Department is trying to take advantage of a sub-sequential decision when there is no final verdict rendered by the Hon'ble Supreme Court and SLP's are pending? iv) Whether the Tribunal is right in not considering the facts pleaded as sufficient cause for the purpose of condonation of delay especially when the appeal has been preferred by the Department and the same has been done to protect the interest of Revenue and in public interest? 2. The appellant herein filed appeal before the Tribunal along with a petition for condonation of delay of 29 days in filing the appeal against the order of the original authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient cause shown preventing the appellant from filing the appeal in time. Aggrieved by the said order of the Tribunal, the Revenue is before this Court by filing the present appeal. 5. Heard Mr.Ravi Ananthapadmanabhan, learned standing counsel appearing for the Revenue. Though notice was served on the 3rd respondent, there is no representation on behalf of the 3rd respondent. This Court perused the order passed by the Tribunal and also the other documents available in the typed set of documents. 6. From a perusal of the documents available on record, it is clear that the delay of 29 days which has occurred is purely administrative in nature, as has been stated by the Department before the Tribunal. The finding of the Tribunal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ophy and purpose regard being had to the fact that these terms are basically elastic and are to be applied in proper perspective to the obtaining fact-situation. (iii) Substantial justice being paramount and pivotal the technical considerations should not be given undue and uncalled for emphasis. (iv) No presumption can be attached to deliberate causation of delay but, gross negligence on the part of the Counsel or litigant is to be taken note of. (v) Lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. (vi) It is to be kept in mind that adherence to strict proof should not affect public justice and cause public mischief because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial discretion which is founded on objective reasoning and not on individual perception. (xiii) The State or a public body or an entity representing a collective cause should be given some acceptable latitude. 16. To the aforesaid principles we may add some more guidelines taking note of the present day scenario. They are : (a) An Application for Condonation of delay should be drafted with careful concern and not in a half hazard manner harbouring the notion that the Courts are required to condone delay on the bedrock of the principle that adjudication of a lis on merits is seminal to justice dispensation system. (b) An Application for Condonation of delay should not be deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
