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TMI Blog2016 (6) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 10-6-2016 - MR.JUSTICE S.MANIKUMAR AND MR.JUSTICE D.KRISHNAKUMAR For the Appellant : Ms.Bahviya for Mr.Subbaraya Aiyar For the Respondent : Mr.T.Ravikumar Sr. Standing Counsel for Income Tax Dept. JUDGMENT [Judgment of the Court was made by S.MANIKUMAR, J.] The Miscellaneous Petition is to condone the delay of 1649 days in representing the tax case appeal. Supporting the case for delay in representation of 1649 days, petitioner has only contended that while the office of the learned counsel was shifted, Tax Case Appeal bundles were mixed up and could not be traced. Bundles were traced out only now. 2. Perusal of the affidavit shows that the appeal papers were returned on 22.11.2010 to comply with certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. 21.9 (ix) The conduct, behaviour and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weight the scale of balance of justice in respect of both parties and the said principle cannot be given a total go-by in the name of liberal approach. 21.10. (x) If the explanation offered is concocted or the grounds urged in the application are fanciful, the courts should be vigilant not to expose the other si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the guise of liberal approach even if it pertains to refiling. The filing of an application for condoning the delay of 1727 days in the matter of refiling without disclosing reasons, much less satisfactory reasons only results in the Respondents not deserving any indulgence by the Court in the matter of condonation of delay. The Respondents had filed the suit for specific performance and when the trial Court found that the claim for specific performance based on the agreement was correct but exercised its discretion not to grant the relief for specific performance but grant only a payment of damages and the Respondents were really keen to get the decree for specific performance by filing the appeals, they should have shown utmost dilig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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