2014 (9) TMI 970

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.... STA No. 246 of 2008-09, claiming the following substantial question of law:- Whether on the facts and in the circumstances of the case, the Ld. Tribunal was justified in not condoning the delay of 155 days wherein there exists sufficient cause for the same? 2. The facts necessary for adjudication of the present appeal as narrated therein are that the appellant-Indian Oil Corporation (IOC) is a Government of India undertaking engaged in the sale and purchase of petroleum products. In the year 2007, a merger had taken place between the IBP and IOC Limited. Earlier, the IBP was registered as a separate dealer with the assessing authority, Ambala and the present appeal is being filed by the appellant as the IBP had become a part of the appel....

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....ial 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, the law of limitation prescribes a period within which legal remedy can be availed for redress of the legal injury. At the same time, the courts are bestowed ....

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....se. 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 public policy so as to prescribe time limit for availing legal remedy for redressal of the injury caused. The purpose behind enacting law of li....

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.... 9. The question regarding whether there is sufficient cause or not, depends upon each case and is to be decided taking totality of events which had taken place in a particular case. Learned counsel for the appellant submitted that due to different levels of decision making authorities, there was delay in taking the final decision of filing the appeal before the Tribunal. It was urged that the delay, if any, has occurred in the aforesaid circumstances in filing the appeal before the Tribunal. Learned counsel further argued that the delay was unintentional and due to the circumstances beyond the control of the appellant. 10. The explanation furnished by the appellant appears to be plausible and, therefore, leads to the conclusion that there....