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TMI Blog2014 (1) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... igned to the expression "sufficient cause" occurring in section 5 of the 1963 Act should be such so as to do substantial justice between the parties. The existence of sufficient cause depends upon facts of each case and no hard and fast rule can be applied in deciding such cases. The assessee-appellant against the order of the assessing officer preferred an appeal before the Joint Excise and Taxation Commissioners (Appeals), Rohtak (hereinafter referred to as "JETC(A)") after the expiry of more than four years and seven months. It was urged that in view of decision of this court in Gheru Lal Bal Chand's case [2011 (9) TMI 492 - Punjab and Haryana High Court], the order of the assessing officer was sought to be challenged. We do not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngaged in the business of trading of iron and steel in the State of Haryana and purchased goods after payment of tax for the assessment year 2003-04 and deposited due tax according to the returns after adjusting the input tax. The assessing authority vide order dated March 26, 2007 (annexure A1) framed the assessment for the year 2003-04 by disallowing the input-tax benefit on the basis of instruction issued by the Joint Excise and Taxation Commissioner (Range), Faridabad. Feeling aggrieved, the appellant filed an appeal on September 18, 2012 and the first appellate authority vide order dated September 18, 2012 (annexure A2) rejected the said appeal as belated. Still dissatisfied, the appellant filed an appeal dated November 27, 2012 (annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dress of the legal injury. At the same time, the courts are bestowed with the power to condone the delay, if sufficient cause is shown for not availing the remedy within the stipulated time. 15. The expression 'sufficient cause' employed in section 5 of the Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which subserves the ends of justice. Although, no hard and fast rule can be laid down in dealing with the applications for condonation of delay, this court has justifiably advocated adoption of a liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate-Collector (Land Acquisition) v. Mst. Kati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to be applied. The true guide is whether the petitioner has acted with reasonable diligence in the prosecution of his appeal/petition. . . 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 Act, the courts are empowered to condone the delay where a party approaching the court belatedly shows sufficient cause for not availing of the remedy within the prescribed period. The meaning to be assigned to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re than four years and seven months. It was urged that in view of decision of this court in Gheru Lal Bal Chand's case [2011] 45 VST 195 (P H), CWP No. 6573 of 2007 decided on September 23, 2011, the order of the assessing officer was sought to be challenged. We do not find any sufficient reason for filing the appeal belatedly before the JETC (A). The subsequent decision of the High Court cannot be a justified reason for filing the appeal belatedly. In case the appellant had any grievance against the assessment order, the assessee was required to file appeal within the time period before the assessing authority. The cases of Nathu Ram Pawan Kumar (January 10, 2013 in LPA No. 856 of 2012) and Goyal Enterprises's cases in LPA Nos. 945 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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