TaxTMI 
TaxTMI 
2014 (11) TMI 466
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....V.Jayapalan, Advocate, Trichy and Mr.M.Masilamani, MA, IRS, Tax Consultant, who have filed the appeal on behalf of the present appellant along with an application for condonation of delay. On two occasions, the matter was listed before the Tribunal for appearance of the appellant or the authorised representative and none appeared to prosecute the matter. The Tribunal has no other option except to dismiss the case. Accordingly, the Tribunal dismissed the condone delay application as well as the main appeal. As against the said order, the present Civil Miscellaneous Appeal has been filed raising the following substantial questions of law: a. Whether the first respondent Tribunal was right in law in having completely ignored the....
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....Heard learned counsel appearing for the appellant and perused the materials placed before this Court. 6. We find no reason as to why the appellant or the advocate or the tax consultant did not appear on two occasions when the matter was listed before the Tribunal. The Tribunal had no other option except to dismiss the case for non-prosecution, as no one turned up despite being given two adjournments. The Tribunal is already loaded with large number of cases and if such conduct is encouraged, it only leads to clogging the wheels of justice. There are so many other litigants who are waiting for hearing of their cases with diligence. In the present case, the appellant is not serious in pursing the matter either by himself or through the con....
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.... taken note of. (v) Lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. (vi) It is to be kept in mind that adherence to strict proof should not affect public justice and cause public mischief because the Courts are required to be vigilant so that in the ultimate eventuate there is no real failure of justice. (vii) The Concept of liberal approach has to encapsule the conception of reasonableness and it cannot be allowed a totally unfettered free play. (viii) There is a distinction between inordinate delay and a delay of short duration or few days, for to the former Doctrine of Prejudice is attracted, whereas to the latter it may not be attracted. That apart, the first one warra....
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....n of a lis on merits is seminal to justice dispensation system. (b) An Application for Condonation of delay should not be dealt with in a routine manner on the base of individual philosophy which is basically subjective. (c) Though no precise formula can be laid down regard being had to the concept of judicial discretion, yet a conscious effort for achieving consistency and collegiality of the adjudicatory system should be made as that is the ultimate institutional motto. (d) The increasing tendency to perceive delay as a non-serious matter and, hence, lackadaisical propensity can be exhibited in a non-challant manner requires to be curbed, of course, within legal parameters." 8. The decision of this Court dated 18.6.2014 in C.M....