High Court grants condonation of delay in second appeal for different assessment years, emphasizing access to justice

The High Court allowed the application seeking condonation of delay in filing the second appeal before the tribunal for different assessment years. The court found the reasons for the delay provided by the assessee satisfactory, emphasizing that delay should not hinder substantial justice. The matter was remitted back to the tribunal for consideration on merits, and both revisions were disposed of accordingly, along with any pending applications.

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Issues:
Delay in filing second appeal before the tribunal for different assessment years.

Analysis:
The High Court considered two revisions related to the same assessee for different assessment years. The only contention raised was regarding the delay in filing the second appeal before the tribunal. The senior counsel for the revisionist argued that there was a delay due to certain reasons, including misplacement of the file after it was served to the junior staff. The tribunal had dismissed the application for condonation of delay, leading to the filing of these revisions raising substantial questions of law.

The senior counsel explained that the delay occurred as the copy of the impugned order was served to the junior staff, and the file was misplaced, causing the delay of 329 days. The court found the reasons provided by the assessee to be satisfactory, especially considering the nature of the company's activities and the subsequent retrieval of the file. The court emphasized that the delay should not prevent substantial justice between the parties, citing previous judgments by the Hon'ble Supreme Court.

Consequently, the High Court allowed the application seeking condonation of delay, setting aside the tribunal's order and remitting the matter back to the tribunal for consideration on merits. Both revisions were disposed of accordingly, with any pending applications also being disposed of by the court.

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