2018 (6) TMI 254

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....dicial ) Shri T. J. Pandian, Advocate for appellant Shri Vivek Dwivedi, Asst. Commr (AR) for respondent ORDER Per: P. Dinesha There is an inordinate delay of four years, nine months and twenty days in filing the appeal and the applicant by this application seeks for condonation of the same. The taxable period involved in this case is from 01.05.2006 to 30.09.2009, the original order....

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....advantage of any lapse in pursuing with the demand, etc. 4. We have heard both sides and perused the records. 5. Admittedly, the delay sought to be condoned is inordinate. The Hon'ble Supreme Court in the case of Collector, Land Acquisition Anantnag and Another v. MST. Katiji and Others - 1987 (28) ELT 185 (S.C.) has no doubt held that the legislature has conferred the power to condone the d....

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.... this Court has been making a justifiable liberal approach in matters instituted in this Court. But .the message does not -appear to have percolated down to all the other Courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that:- 1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay ca....

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....eliberately, or on account of culpable negligence, or on account of mala fides. A litigant does not stand to benefit by resorting to delay. In fact he runs a serious risk. 6. It must be grasped that judiciary is respected not on account of its power to legalize injustice on technical grounds but because it is capable of removing injustice and is expected to do so. 5.1 Hon'ble Supreme C....