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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>Delayed appeal filing requires formal condonation application under Section 5 of Limitation Act despite pending writ proceedings</h1> The Calcutta HC addressed a delayed appeal filing under Section 5 of the Limitation Act. Despite appellant's explanation that the matter was pending ... Delay in filing appeal - condonation of delay under Section 5 of the Limitation Act - liberty to file application for condonation - computation of delay by the department - listing of application for hearingDelay in filing appeal - condonation of delay under Section 5 of the Limitation Act - Failure to file an application under Section 5 of the Limitation Act for condonation of delay required the appellant to seek condonation before the appropriate forum. - HELD THAT: - The Court recorded that the appeal was filed with delay and that, notwithstanding the explanation that the matter had been agitated earlier before the Writ Court, the proper course was to file an application under Section 5 of the Limitation Act. The Court therefore granted the appellant liberty to file the requisite application for condonation of delay. The order treats the absence of such an application as a procedural defect which must be remedied by the appellant before the question of maintainability on account of delay is finally determined.Appellant granted liberty to file an application under Section 5 of the Limitation Act for condonation of delay.Computation of delay by the department - listing of application for hearing - Procedure to be followed after filing of the condonation application: department to compute delay and matter to be listed for hearing. - HELD THAT: - The Court directed that once the appellant files the application under Section 5 of the Limitation Act, the department is to compute the period of delay. Following such computation, the condonation application shall be placed before the appropriate forum for hearing. The direction therefore leaves the substantive adjudication of the condonation application to the forum empowered to decide it, but mandates administrative steps (computation and listing) to be taken once the application is filed.Upon filing of the condonation application, the department to compute the delay and the application shall be listed for hearing.Final Conclusion: The appeal was not entertained without a condonation application; liberty granted to the appellant to file an application under Section 5 of the Limitation Act, and on its filing the department is directed to compute the delay and the application shall be listed for hearing. The High Court of Calcutta heard an appeal regarding a delay in filing. The appellant/assessee was granted liberty to file an application under Section 5 of the Limitation Act to address the delay. The department was directed to compute the delay and list the application for hearing.
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