Substantial justice over procedural rigidity: diligent delay in filing D forms justified further time and consequential relief.

Where an assessee has acted diligently in pursuing issuance of supporting D forms, and the forms were obtained shortly after the last extension expired and filed with a further application, procedural rigidity should yield to substantial justice. The High Court held that the Tribunal erred in refusing further extension of time, and directed the assessing authority to receive the two D forms and grant consequential relief if they were otherwise in order. The ruling applies a liberal approach where the delay is not deliberate and the circumstances justify extension in the interests of justice.

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Issues: Whether the Tribunal was justified in refusing further extension of time for filing the D forms and whether the assessee was entitled to have the forms received and the consequential relief granted.

Analysis: The assessee had shown that it had been pursuing the concerned authorities for issuance of the D forms, that the forms were obtained shortly after the last extension expired, and that they were filed with the subsequent application for extension. The earlier delay was not found sufficient to defeat the claim when the assessee had taken reasonable and diligent steps and the circumstances warranted a liberal approach in the interests of justice.

Conclusion: The refusal to extend time further was a legal error. The order of the Tribunal was set aside and the assessing authority was directed to receive the two D forms and grant the necessary relief if they were otherwise in order.

Final Conclusion: The assessee succeeded in obtaining further time for production of the D forms, and the matter was allowed to that extent.

Ratio Decidendi: Where an assessee has acted diligently and the delay in filing supporting forms is not deliberate, procedural rigidity should yield to substantial justice and time may be extended in the interests of justice.

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