Delay in substitution condoned where no mala fide conduct was shown and merits-based adjudication would otherwise be defeated.

Delay of 1103 days in moving for setting aside abatement and substituting the deceased respondent's legal representatives was condoned because there was no deliberate or mala fide conduct and refusal would have defeated substantial justice. The HC applied Order XXII Rule 4 CPC to income-tax proceedings, holding that procedural lapses should not prevent adjudication on merits. Abatement was therefore set aside, substitution was permitted, and the review proceedings were allowed to continue subject to costs and compliance with amendment directions.

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Issues: Whether the delay of 1103 days in moving the chamber summons for setting aside abatement and substituting the legal representatives of the deceased respondent should be condoned.

Analysis: The chamber summons sought to restore the review proceedings after abatement caused by non-substitution of the deceased respondent's legal representatives. The delay was considered in the light of the need to decide matters on merits, the absence of deliberate or mala fide conduct, and the principle that procedural lapses should not defeat substantial justice. Order XXII, Rule 4 of the Code of Civil Procedure, 1908 was treated as applicable to income-tax proceedings. The Court also imposed costs and required amendment of the review petition memo as a condition for proceeding further.

Conclusion: The delay was condoned, abatement was set aside, and substitution of the legal representatives was permitted, subject to costs and compliance directions.

Final Conclusion: The chamber summons was allowed so that the review petition could proceed on merits after substitution of the deceased respondent's legal representatives.

Ratio Decidendi: Abatement may be set aside and delay in substitution condoned where no deliberate or mala fide conduct is shown and refusal would defeat substantial justice, particularly in proceedings requiring adjudication on merits.

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