TaxTMI 
TaxTMI 
TaxTMI 
2014 (7) TMI 703
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....e for preferring the appeal, such delay be condoned. 3. We had issued notice to the respondents. Despite due service, none appears and thus this application remains uncontested. 4. Learned AGP Shri Jaimin Gandhi appearing for the State has urged that this application deserves to be allowed in wake of delay having been duly explained and also considering the fact that the additional affidavit filed by the State, clearly depicts that sufficient steps are taken as to ensure that no such delay occurs in future. He further urged that substantive steps have been evolved to ensure that such problems of occurrence of gross delay is curbed. 5. On thus hearing learned AGP and on considering the materials on record, the application is being allowed, condoning the delay keeping in mind various judicial pronouncements on the subject. It would be profitable to refer to decision rendered by this Court in case of State of Gujarat v. Tolat Electronics passed in OJ Civil Application No.385/2013 vide order dated 23.08.2013 as under : "9. We are conscious of the fact that the sufficiency of the cause is intended to be advance....
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....delay by holding thus: "We are conscious that there is a considerable delay in filing the Tax Appeal. We are also aware that much of the delay is attributable to the time consumed in the office of the Government Pleader in drafting the Tax Appeal. We are equally aware that in large number of tax appeals filed by the Government after a long delay, we had not accepted such a ground for condoning the delay. We may, however, notice that in such cases, the delay was inordinate and in majority of those cases, delay was more than 1200 days and in some cases, it crossed 1700 days. In the present case, however, we find for the reasons recorded thereinafter, such delay is required to be condoned. Firstly, in our opinion, the affidavit contents of which are noted above, renders reasonable explanation for such delay and gives reasons why appeal could not be presented within the prescribed time limit. It is pointed out that upon receipt of the judgment of the Tribunal, after obtaining opinion of the concerned officers, a decision was taken for filing the appeal. Approval from the Finance Department had thereafter, to be....
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....l. Delay as accordingly condoned, the order was set aside and the matter was remitted to the High Court for disposal on merits after affording opportunity of hearing to the parties. In Prabha v. Ram Parkash Kalra (1987 Supp SCC 339), this Court had held that the court should not adopt an in justice oriented approach in rejecting the application for condonation of delay. The appeal was allowed, the delay was condoned and the matter was remitted for expeditious disposal in accordance with law. 14. In G. Ramegowda, Major v. Spl. Land Acquisition Officer (1988 (2) SCC 142), it was held that no general principle saving the party from all mistakes of its counsel could be laid. The expression "sufficient cause" must receive a liberal construction so as to advance substantial justice and generally delays in preferring the appeals are required to be condoned in the interest of justice where no gross negligence or deliberate inaction or lack of bona fides is imputable to the party seeking condonation of delay. In litigations to which Government is a party, there is yet another aspect which, perhaps, cannot be ignored. If appeals brought by Government are lost for such defaults, no person i....
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....terest. The expression "sufficient cause" should, therefore, be considered with pragmatism in justice oriented approach rather than the technical detection of sufficient cause for explaining every days delay. The factors which are peculiar to and characteristic of the functioning of the governmental conditions would be cognizant to and requires adoption of pragmatic approach in justice oriented process. The court should decide the matters on merits unless the case is hopelessly without merit. No separate standards to determine the cause laid by the State visavis private litigant could be laid to prove strict standards of sufficient cause. The Government at appropriate level should constitute legal cells to examine the cases whether any legal principles are involved for decision by the courts or whether cases require adjustment and should authorise the officers to take a decision or give appropriate permission for settlement. In the event of decision to file appeal needed prompt action should be pursued by the officer responsible to file the appeal and he should be made personally responsible for lapses, if any. Equally, the State cannot be put on the same footing as an individual. ....