2015 (3) TMI 1217

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....; SMT. SOBHA ANNAMMA EAPPEN JUDGMENT The petitioner in this writ petition was the appellant before the Kerala Value Added Tax Appellate Tribunal, having filed an appeal against the order of the first appellate authority confirming a demand of tax/penalty on him. Inasmuch as there was a delay in filing the application before the Appellate Tribunal, the petitioner had also preferred petition for condonation of delay, supported by affidavit giving an explanation for the delay occasioned. The delay in this case was to an extent of 434 days. The Appellate Tribunal, on a consideration of the application for condonation of delay preferred by the petitioner, proceeded to hold that the petitioner had not satisfactorily explained the delay that....

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.... to the opposite side, the situation would normally call for a condonation of the delay. The legal principle that informs such decisions is that, as far as possible, in a legal arena, the attempt must always be to enable a consideration on merits rather than to throw out the matter, on technicalities. It would be instructive to refer to the judgment of the Supreme Court in Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others - [JT 2013 (12) SC 450], where, at paragraphs 15 and 16, the court culled out the broad principles that should govern an application for condonation of delay. They read as follows:  15. From the aforesaid authorities the principles that can broadly be culled out are:  &....

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...., 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, behavior and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weigh the 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.   x) If the explanation offered is concocted or the grounds urged in the application are fanciful, the courts should be vigilant not to exp....