9911796707
TMI Blog2013 (7) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ntified at 10,000/- to the respondent-, which shall be paid within one month from today. X X X X Extracts X X X X X X X X Extracts X X X X ..... or further action. All the taxation matters of the appellant-company were entrusted to the said consultant, however, due to inadvertence of the staff of the said consultant, the impugned order was misplaced. After lapse of considerable time, consultant informed the appellant that the original order of the Tribunal, which had been misplaced, has been traced as the same was found in another client&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention that the expression "sufficient cause" should be interpreted liberally. It is further submitted that since the appellant's appeal raising the same question for the earlier assessment year has already been admitted, this Court may exercise its discretion for condoning the delay. 7. On the other hand, learned counsel for respondent-revenue has opposed the notice of motion. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd by the Court in determining whether the facts and circumstances of a particular case amount to "sufficient cause" or not. It is needless to emphasise that Courts have to use their judicial discretion in the matter soundly in the interest of justice. The words "sufficient cause" should receive a liberal construction so as to advance substantial justice when no negligence or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
