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TMI Blog2023 (5) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... thority for filing the appeal beyond limitation of 453 days, is wholly inadequate and unjustifiable as neither the details of the officers, who were posted on election duty is mentioned nor any date and time of their joining back on their duty, were given. The Supreme Court in the case of Office of Chief Post Master General and others Vs. Living Media India Ltd. And another [ 2012 (4) TMI 341 - SUPREME COURT] has held that Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates, according to us, the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay. Conclusion - The Tribunal has committed illegality in condoning the delay without appreciation of the objection filed by the petitioner as well as sufficiency of cause for not filing the second appeal within the limitation. The impugned order condoning the delay set aside - petition allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 5. It was further pointed out that the petitioner submitted his objection to the said delay condonation application specifically mentioning therein the specific dates as and when the officers were on election duty as well as who was the authorized person to whom the additional charge was given. The petitioner also referred in his objection that there was no shortage of manpower in the department, however, without considering the said objection of the petitioner, the delay in filing the second appeal by the department, was condoned by the impugned order. 6. Learned counsel for the petitioner has relied upon the judgement of this Court in 2018 (100) UPTC 1447, M/s Anil Enterprises Vs. State of U.P. and others, relevant paras of which are quoted below:- "8. Learned counsel for the petitioner therefore submits that the Tribunal has acted whimsically and has condoned the inordinate delay in a perfunctory manner merely for the asking, by the revenue. Once it was admitted to the revenue that it's appeal was barred by more than 689 days, a heavy burden lay to plead facts as may warrant condonation of such a delay. 9. It has been further submitted that in tax matters cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 18.12.2020 in which the Supreme Court has held as under: "We have dealt with the issue of Government Authorities in approaching Courts belatedly as if the Statute of Limitation does not exists for them. While referring to some reasons given for insufficiencies, we observed that the parties cannot keep on relying on judicial pronouncements for a period of time when technology had not advanced and a greater leeway was given to the Government, (Collector, Land Acquisition, Anantnag and another (supra). This situation no more prevail and this posision had been elucidated by the judgmeent of this Court in office of the Chief Post Master General and others Vs. Living Media India Ltd. And another (2012) 3 SCC 563." 10. Learned counsel for the petitioner submits that in view of the aforesaid judgments of this Court as well as the Supreme Court the grounds of delay in filing the second appeal cannot be accepted for condonation of delay. He prays for quashing of the impugned order. 11. Per contra, learned Standing Counsel submits that since the second appeal has been preferred by the State, a liberal view should be adopted. He relied upon the judgement of Hon'ble the Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... उ0 प्र0 मूल्य सवर्धित कर अधिनियम की धारा 28 ( 2 ) (ii) में अपीलीय निर्णय विद्वान एडीशनल कमिश्नर ग्रेड-2 (अपील) वाणिज्य कर, बुलन्दशहर द्वारा दिनांक 08.06.2016 को पारित किया गया था, जो राज्य प्रतिनिधि कार्यालय अलीगढ़ में दिनांक 12.07.2016 &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68; होने तथा एक कर्मचारी से अधिक पटल का कार्य लेने एवं कार्य की अधिकता के फलस्वरूप द्वितीय अपील दायर प्रस्ताव निर्धारित समयावधि के अन्तर्गत प्रेषित नहीं किया जा सका है। 2.यह है कि कर निर्धारण अधिकारी द्वारा द ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61;ार्य कारणों से हुआ है। 4- "यह है कि माननीय सर्वोच्च न्यायालय द्वारा सर्व श्री in Collector, Land Acquisition, Anantrang & Anr. v. Mst Katiji & Ors. (1987) 2 SCC 104, 4 में लैंडमार्क निर्णय लिया गया कि "every day delay must be explained" does not mean that a pedantic approach; should be made. The doctrine must be applied in a rational common sense prognatic manner. When subanntial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side can not claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is occasio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lavi Devi v. Dina Nath [ (1982) 3 SCR 366] आदि विभिन्न निर्णयों में विलम्ब क्षमा प्रार्थना को स्वीकार किया गया है। -प्रार्थना- अतः माननीय न्यायालय से विनम्र निवेदन है कि न्याय के हित में विलम्ब को क्षमा करने एवं द्वितीय अपील की सुनवाई हेतì ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... another, Civil Appeal No. 2474- 2475 of 2012 decided on 24.2.2012 has held as under :- "13) In our view, it is the right time to inform all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural red-tape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few. Considering the fact that there was no proper explanation offered by the Department for the delay except mentioning of various dates, according to us, the Department has miserably failed to give any acceptable and cogent reasons sufficient to condone such a huge delay." In such circumstances, the Tribunal has committed illegality in condoning the delay without appr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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