TaxTMI 
TaxTMI 
2015 (10) TMI 1847
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....ge in the present appeal is to the order dated 06.05.2014 (Annexure A7), passed by the Haryana Tax Tribunal, Chandigarh (for short, the 'Tribunal'), whereby it has failed to exercise its jurisdiction and declined to interfere in the Appellate Order dated 21.10.2013 (Annexure A5) vide which the Joint Excise & Taxation Commissioner (Appeals) Faridabad (for short, the 'JETC') had dismissed the appeal of the appellant, against the order of assessment dated 29.03.2011 (Anneuxre A2) being time barred by 761 days, as per the case of the respondents. Similarly, the second appeal filed against the order of penalty, was also dismissed, being time barred by 250 days, as per the case of the respondents. Appeal No.230 of 2014 pertains to....
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....y the appeal had not been filed within the specified period of limitation. The gross turn-over of the appellantfirm having increased to Rs. 3.07 crores during the assessment year 2007-08 showed that the appellant was very active in his business and could not take shelter of the so-called illness of his married daughter. Further justification was sought to be given in the order by holding that the daughter was not divorced and the in-laws had the responsibility and therefore, it was only a lame excuse and the JETC declined to condone the delay, vide order dated 21.10.2013 (Annexure A5). The appellant took the case to the Tribunal, which has further dismissed the appeal vide the impugned order dated 06.05.2014 (Annexure A7) by recording a ....
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.... a different conclusion that the certificates issued were incorrect and were only created for making out a sufficient cause. The illness was also of the period after the order was passed in March, 2011 and allegedly communicated in June, 2011. Merely because the appellant was a dealer in cement, steel and ACC sheets and that his business kept on flourishing during this period would not be a ground to hold that the delay was not to be condoned. The reasoning to deny the benefit of condonation of the delay caused cannot be held to be justified in the facts and circumstances of the case. The Apex Court in Collector, Land Acquisition, Anantnag Vs. Mst. Katiji (1987) 2 SCC 107 and G.Ramegowda, Major Vs. Special Land Acquisition Officer, Banga....
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....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 warrants strict approach whereas the second calls for a liberal delineation. ix) The conduct, behaviour and attitude of a party relating to its ina....
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....r 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." In the present case, the application was very specific and the delay was sought to be condoned on the ground of illness of his married daughter who had been treated at various hospitals all over the country ....