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TMI Blog2015 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice to the extent of not providing an opportunity of personal hearing before passing the assessment order, this Court is of the view that the delay may be condoned and the appellate authority may be directed to entertain the appeal since this Court is of the considered view that the matter has to be dealt with by the appellate authority on merits. - by condoning the delay, this Court permits the petitioner to re-present the appeals before the appellate authority within a period of two weeks from the date of receipt of a copy of this order and on such re-presentation, the appellate authority is directed to entertain the same and pass orders on merits and in accordance with law - Delay condoned. - W. P. No. 31498 of 2015, M. P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed the impugned order dated 02.03.2015 by reducing the tax liability and also penalty with reference to assessment year 2013-14 only. Aggrieved over the said order, the petitioner was advised to file an appeal. However, from the month of March 2015, due to the ill health of the petitioner, he was undergoing treatment for five months. But, on 20.05.2015, the petitioner, filed an appeal before the appellate authority by remitting 25% of the disputed tax. On 04.06.2015, the appellate authority, stating that since the appeal was filed after a delay of 59 days, as he is empowered to condone only 30 days delay, returned the appeal as barred by limitation. Hence, the petitioner is before this Court. 4. According to the learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justice to parties by disposing of the matters on merits . The expression sufficient cause employed in the Legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which sub serves the ends of justice-that being the life purpose of the existence of the institution of Courts. By citing the Judgment rendered by this Court in the case of S. Anthony vs. Registrar, TNTST and another (2009) 20 VST 654, the learned counsel for the petitioner submitted that the delay can be condoned when it is supported by medical evidence. 6. The learned counsel for the petitioner would further submit that challenging the correctness of the assessment order in question the petitioner preferred appeals before the appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the assessing authority within a period of 30 days from the date on which the order was served on him can file an appeal. As per the first proviso to sub section (1) of Section 51 of the Act, the assessee can file an appeal before the appellate authority within a further period of 30 days and such appeal can be admitted if the assessee has sufficient cause for not presenting the appeal within the first 30 days. As far as the case in hand are concerned, the petitioner has filed the appeal after a period of 119 days (i.e, 60+59). Admittedly, the appellate authority having found that the petitioner has filed the appeal belatedly and also violated the 2nd proviso to Section 51(1) of the Act, which stipulates that no appeal shall be e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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