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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appellate Tribunal stresses Registry's role in appeal filings and procedural compliance</h1> The Appellate Tribunal CESTAT NEW DELHI emphasized the Registry's duty in receiving appeal memos and the prescribed filing and scrutiny procedures. It was ... Condonation of delay - allegation of Registry failed to discharge its duty according to the procedure prescribed by Chapter 4 of Judicial Manuals in respect of receipt of appeal memo for which members of the Bar are harassed - Held that:- Bar is an integral part of justice delivery system thus the members of the Bar shall not be caused hardship by the Registry by a set of procedure not prescribed by Judicial Manual. With this to conclude the matter stating that Registry is to act according to the procedure laid down in Chapter 4 of Judicial Manual and prevent further discontent of Bar. Insofar as COD application are concerned, that matter is open for argument by both sides on 21st December, 2012. Issues: Registry's duty in receipt of appeal memo; Procedure for filing and scrutiny of appeal by the Registry; Statutory right of the appellant; Compulsion to file application for condonation of delay; Role of Bar in justice delivery system.In this judgment by the Appellate Tribunal CESTAT NEW DELHI, the issue at hand revolves around the Registry's duty in the receipt of appeal memo and the prescribed procedure for filing and scrutiny of appeals. The appellant's counsel highlighted that the Registry failed to discharge its duty as per the Judicial Manuals, causing harassment to members of the Bar. The President of the Bar emphasized the importance of the codified procedure in conjunction with the CESTAT (Procedure) Rules, ensuring the statutory right of the appellant is not compromised. It was noted that curable defects in appeals should not deprive appellants of their right to appeal, and the Registry should follow the procedure laid down in the Judicial Manual without causing hardship to the Bar.Furthermore, the appellant's counsel mentioned being compelled to file applications for condonation of delay due to the Registry's actions, stressing that curable defects should be intimated for rectification without the compulsion of filing such applications. The Tribunal acknowledged the concerns raised by the Bar and emphasized the integral role of the Bar in the justice delivery system. It was concluded that the Registry must adhere to the procedure outlined in the Judicial Manual to prevent further discontent among members of the Bar.The judgment highlights the significance of upholding the statutory right of the appellant and ensuring that procedural requirements are met without causing unnecessary hardship to legal practitioners. The Tribunal's stance underscores the importance of following prescribed procedures to maintain the integrity of the appeals process and prevent unjust denial of the right to appeal based on technicalities. The matter regarding the condonation of delay applications was scheduled for further argument, emphasizing the Tribunal's commitment to addressing procedural issues fairly and transparently.

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        ActsIncome Tax
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