TaxTMI 
TaxTMI 
2014 (1) TMI 1620
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....ial questions of law: "(i) Whether the delay in filing appeal before the appellate authority late by four years and seven months is so fatal to be dismissed as barred by limitation and particularly when the issue was pending before the honourable High Court? (ii) Whether the Tribunal should not have taken cognizance of decision of the honourable Punjab and Haryana High Court in case of Gheru Lal Bal Chand v. State of Haryana [2011] 45 VST 195 (P&H) cited in CWP 6573 of 2007 dated September 23, 2011 keeping in view the merits of the case that the additional demand is only on account of input tax disallowing on the basis the seller did not discharge tax obligation?" 2. Briefly stated,....
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....n Act, 1963 (in short, "the 1963 Act") it may be observed that the honourable Supreme Court in Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation [2010] 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 and 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 ....
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....Limitation Act, 1963 does not lay down any standard or objective test. The test of 'sufficient cause' is purely an individualistic test. It is not an objective test. Therefore, no two cases can be treated alike. The statute of limitation has left the concept of 'sufficient cause' delightfully undefined, thereby leaving to the court a well-intentioned 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 th....
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....rther, it was also observed that judgments dealing with the condonation of delay may not lay down any standard or objective test but is purely an individualistic test. The court is required to examine while adjudicating the matter relating to condonation of delay on exercising judicial discretion on individual facts involved therein. There does not exist any exhaustive list constituting sufficient cause. The applicant/petitioner is required to establish that inspite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 8. After hearing learned counsel for the appellant, we do not find any justification to condone the delay. The assessee-appellant against the order of the a....