2014 (8) TMI 593

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....1. Whether the Tribunal is right in law and facts of the case in dismissing the appeal of the appellant firm by refusing to condone the delay involved in filing of the appeal? 2. Whether the Tribunal is right in law and facts of the case in adopting a pedantic approach and refusing to condone the delay in filing of the appeal, as a result whereof a meritorious matter had been thrown out at the very threshold? 3. Whether the Tribunal while refusing to condone the delay involved in filing of the appeal and dismissing the appeal, had therein failed to appreciate that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred? 2. The facts necessary for adjud....

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....ondonation of delay under Section 5 of the 1963 Act, it may be observed that the Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 & 15 observed as under:- "14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, th....

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....d discretion to decide the individual cases whether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt with by the Court as such." It was also recorded that:- "For the aforestated reasons, we hold that in each and every case the Court has to examine whether delay in filing the special leave petition stands properly explained. This is the basic test which needs to be applied. The true guide is whether the petitioner has acted with reasonable diligence in the prosecution of his appeal/petition...." 7. From the above, it emerges that the law of limitation has been enacted which is based on....

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....hat inspite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 9. According to the learned counsel for the appellant, the father of the partner of assessee-firm Shri Ajay Kumar expired on 22.6.2006 and his mother died on 9.5.2008. It was further submitted that Shri Ajay Kumar who was under medical treatment and influence of drugs being administered to him by the Doctor was unaware of the order of the CIT(A) and was under bonafide impression that the needful was being done by the counsel. Furthermore, Shri Ajay Kumar filed an application dated 16.5.2011 to get copy of order dated 25.2.2010 passed by the CIT(A). Due to the mistake of the counsel for the assessee, the appeal....