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TMI Blog2019 (5) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/89275/2018 - M/85328/2019 - Dated:- 23-4-2019 - Dr. D.M. Misra, Member (Judicial) And Mr. Sanjiv Srivastava, Member (Technical) Shri Mahesh Raichandani, Advocate for the Appellant Shri Dilip Shinde, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA This application for condonation of delay has been filed by the Applicant seeking condonation of delay of three months in filing the appeal. 2.0 In the application filed appellants have stated that the delay in filing occurred for the reason that Mr Vivekanand Naik, Accountant of the firm looking after the taxation matter had slip disc and was advised compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit do not inspire any confidence, because there is no affidavit from the partners establishing the relevance of Shri Naik in the entire scheme, i.e. Whether Shri Naik was actually in employment with applicant and was looking after tax matters. Etc., 3.4 Taking into account the objections raised by the learned Authorized Representative, bench directed the counsel to file an affidavit from the partner in firm endorsing the facts stated. 3.5 As directed by the bench, partner in the firm, Shri Ghanshyam Sardesai filed an duly notarized affidavit dated 25th January 2019. In the said affidavit he deposed stating that- 2 At the outset, I affirm I confirm the contents of the affidavit filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1 We have considered the submissions made in the application and affidavit of the partner of the firm. We have taken note of submissions made during course of argument. 4.2 We note that delay in filing the appeal has been explained on the basis of the ill health of the concerned employee (accountant) of the firm. We are convinced that delay was not intentional and sufficient grounds exist for condonation of delay in the present matter. 4.3 Hon ble Supreme Court has in case of MST Katiji and Others [1987 (28) ELT 185 (SC)] stated 3.The legislature has conferred the power to condone delay by enacting Section 5 of the Indian Limitation Act of 1963 in order to enable the Courts to do s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a non-deliberate delay. 5. There is no presumption that delay is occasioned deliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. Making a justice-oriented approach from this perspective, there was sufficient cause for condoning the delay in the institution of the appeal. The fact that it was the State which was seeking condonation and not a private party was altogether irrel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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