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TMI Blog2019 (4) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... to impose reasonable costs for condoning the delay, in order to compensate the prejudices and hardships which will be caused to the opposite parties. The Tribunal ought to have considered the prima facie merits of the appeal and ought to have considered the question of condonation of delay even on the basis of imposing costs - Having been failed in taking such an approach, there occurred a miscarriage justice in dismissing the appeal consequent to dismissal of the delay condonation application, which need to be rectified. The delay condonation petition filed before the Tribunal will stand allowed subject to condition of the appellant depositing 15% of the existing demand in addition to the amounts already deposited before the authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aggrieved by the said order of the Commissioner(Appeals), the appellant approached this court in W.P.(C) No37121/2016. A learned Judge of this court had dismissed the said writ petition through judgment dated 29th November, 2016, holding that, since the statutory limitation period for filing an appeal against the order of the Commissioner(Appeals) stands expired, this court may not be justified in interfering with. Further, it was observed that, the appellant had not challenged the appellate order of the Commissioner(Appeals) on its merits in the writ petition. Thereafter, the appellant filed a properly constituted appeal supported by an application seeking condonation of delay to the extent of 431 days, before the Tribunal. ST/COD/20902/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal within the time stipulated. 4. It is well settled principle of law that, in dispensation of justice the judicial authorities should consider and dispose of the causes on merits to the extent possible, rather than dismissing them on technicalities. It is always left open to the judicial authorities to consider the question regarding the condonation of delay with a liberal attitude. Power is also left with such authorities to impose reasonable costs for condoning the delay, in order to compensate the prejudices and hardships which will be caused to the opposite parties. In the case at hand, the Tribunal had mentioned only the reason that the appellant had failed in his attempts before this court in the writ petition filed. It is also s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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