2016 (6) TMI 641

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....ontended that while the office of the learned counsel was shifted, Tax Case Appeal bundles were mixed up and could not be traced. Bundles were traced out only now. 2. Perusal of the affidavit shows that the appeal papers were returned on 22.11.2010 to comply with certain defects and that the same ought to have been represented on or before 02.12.2010, but, represented only on 08.06.2015. While setting out the principles of law to be followed, in the matter of considering the applications filed for condonation, in a recent decision in H.Dohil Constructions Company Private Limited V. Nahar Exports Limited and Another, reported in 2015 (1) Supreme Court Cases 680, the Hon'ble Supreme Court, after considering the Hon'ble Division Ben....

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....he scale of balance of justice in respect of both parties and the said principle cannot be given a total go-by in the name of liberal approach. 21.10. (x) If the explanation offered is concocted or the grounds urged in the application are fanciful, the courts should be vigilant not to expose the other side unnecessarily to face such a litigation. 24. When we apply those principles to the case on hand, it has to be stated that the failure of the Respondents in not showing due diligence in filing of the appeals and the enormous time taken in the refiling can only be construed, in the absence of any valid explanation, as gross negligence and lacks in bonafides as displayed on the part of the Respondents. Further, when the Res....

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....e claim for specific performance based on the agreement was correct but exercised its discretion not to grant the relief for specific performance but grant only a payment of damages and the Respondents were really keen to get the decree for specific performance by filing the appeals, they should have shown utmost diligence and come forward with justifiable reasons when an enormous delay of five years was involved in getting its appeals registered." In the above reported case, the Apex Court also considered the aspect of delay in refiling of the appeal and on the facts and circumstances of the case, observed that it was without disclosing the reasons, much less satisfactory reasons. In H.Dohil constructions case, it was a delay of 1727 da....