2015 (6) TMI 727

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Since the assessee has not chosen to pursue two parallel proceedings, the delay in filing the appeals has apparently occurred.
R. Sudhakar And K. B. K. Vasuki,JJ. For the Appellant : Mr. T. R. Senthilkumar JUDGMENT (Judgment was delivered by K. B. K. Vasuki, J.) All these appeals are filed by the Revenue against the order of the Tribunal, thereby condoning the delay of 922 days in filing the appeals by the assessee for the Assessment Years 2002-03, 2003-04, 2004-05, 2005-06, 2006-07 and 2007-08 before the learned Commissioner of Income Tax (Appeals). 2. While the Commissioner of Income Tax (Appeals) dismissed the appeals filed by the assessee before the same, with the delay of 922 days on the ground that the delay was not sufficie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ault with the cause shown and reject the petition by a slipshod order in over-jubilation of disposal drive. Acceptance of explanation furnished should be the rule and refusal, an exception, more so when no negligence or inaction or want of bona fides can be imputed to the defaulting party. On the other hand, while considering the matter the courts should not lose sight of the fact that by not taking steps within the time prescribed a valuable right has accrued to the other party which should not be lightly defeated by condoning delay in a routine-like manner. However, by taking a pedantic and hypertechnical view of the matter the explanation furnished should not be rejected when stakes are high and/or arguable points of facts and law are in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r. 4. When substantial justice and technical considerations are pitted against each other, 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. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Making a justice-oriented approach from this perspective, there was s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X