2014 (7) TMI 828

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....MENT (Delivered By R. Sudhakar, J.) This appeal has been preferred by the appellant against the Final order No.40434/13, passed by the 2nd respondent dated 1.8.13, wherein the following substantial questions of law have been raised :- i) Whether in the facts and circumstances of the case, the Tribunal was right in dismissing the condonation of delay petition. ii) Whether in the facts a....

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.... Madras High Court in the case of Areva T and D India Ltd. - Vs Joint Commissioner of Income Tax (2006 (287) ITR 555), wherein it has been held that the Court should adopt a pragmatic approach and exercise their discretion on the facts of each case keeping in mind that in construing the expression sufficient course the principle of advancing substantial justice if of prime importance and expressio....

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.... point out here that the above document, viz., the application for condonation of delay, is a very relevant document, which is very much required for adjudicating the present appeal, as the said document alone would show the stand taken by the appellant before the Tribunal for condoning the delay. In the absence of the said vital document, the veracity of the stand taken by the appellant before th....