TaxTMI 
TaxTMI 
2019 (5) TMI 596
X X X X Extracts X X X X
X X X X Extracts X X X X
.... delay in filing occurred for the reason that Mr Vivekanand Naik, Accountant of the firm looking after the taxation matter had slip disc and was advised complete bed rest. He was on bed rest from 01.01.2018 to 27.08.2018. The application was supported by the affidavit from the accountant along with medical certificates from the consulting Doctors. 3.1 We have heard Shri Mahesh Raichandani, Advocate for the Applicant and Shri Dilip Shinde, Assistant Commissioner, Authorized Representative for the Revenue. 3.2 Arguing for the Applicant Learned Counsel reiterated the grounds made for condonation of delay in filing the appeal. He submitted that it is settled that since nobody gains from not filing the appeal in time, it is settled law tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....I affirm I confirm the contents of the affidavit filed by Mr Vivekanand Naik (Accountant) of our firm i.e. I say and affirm that during the period from 01.01.028 to 27.08.2018, our employee Mr Vivekanand Naik (Accountant) who looks after tax and related matters had slip disc and was acutely ill/ unwell and was advised complete bed rest by his doctor. Due to such medical emergency, there was a delay in filing the appeal. 3. I say that during the period in which Mr Vivekanand Naik was unwell/ ill there was a delay in not only filing the present appeal but there was delay in filing of GST returns for the period December 2017 to March 2018. The said returns were filed in October 2018 with late fee payment. Copies of the returns and cha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....posing of matters on 'merits'. The expression "sufficient cause" employed by the legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice - that being the life-purpose for the existence of the institution of Courts. It is common knowledge that 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 can result in a meritorious matter b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....igant, are accorded the same treatment and the law is administered in an even handed manner. There is no warrant for according a step-motherly treatment when the 'State' is the applicant praying for condonation of delay. In fact experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherited bureaucratic methodology imbued with the note-making, file pushing, and passing-on-the-buck ethos, delay on its part is less difficult to understand though more difficult to approve. In any event, the State which represents the collective cause of the community, does not deserve a litigant-non-grata status. The Courts therefore have to....