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TMI Blog2004 (6) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... for revision on record and to hear out the same on the merits - - - - - Dated:- 28-6-2004 - Judge(s) : KALYAN JYOTI SENGUPTA. JUDGMENT Kalyan Jyoti Sengupta J. -Mr. Dutt, on the other day, concluded his arguments hoping that the counter argument would be advanced today and to facilitate them this matter was adjourned. This matter was called on today twice and on the second call matter was taken up for hearing when none appears to advance arguments. This application is directed against an order passed by the Commissioner of Income-tax, West Bengal-IV, Calcutta (hereinafter referred to as "the said Commissioner"), whereby and whereunder the application under section 264 of the Income-tax Act, 1961 (hereinafter referred to as "the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of one year and this itself is sufficient cause and such facts are held to be sufficient cause as have been noted by the High Court and the Supreme Court in their judicial pronouncement. He has cited a judgment and order of the learned single judge of this court in the case of Nicco Corporation Ltd. v. CIT [2001] 251 ITR 791. He has also drawn my attention to the judgment of the hon'ble Supreme Court rendered in the case of Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471. He submits, while citing the aforesaid decision, that the Supreme Court observed that if there being any non-deliberate delay on the part of the litigant and when substantial justice and technical considerations are pitted against each other, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the litigant in approaching the court a liberal view should be taken to condone such delay. Respectfully following the observation of the Supreme Court cited above by Mr. Dutt, I think that in this case there exists sufficient cause. It is true that appreciation of sufficiency or insufficiency of a cause is not really scrutinised by the writ court, but when by the judicial pronouncement a set of facts is held to be a sufficient cause, such identical facts in a subsequent case under the law become of binding force and this ought to have been followed by the authority concerned and if it is not done it can be termed as being improper exercise of jurisdiction. Therefore, I set aside the impugned order and I direct the learned Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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