TaxTMI 
TaxTMI 
2008 (7) TMI 392
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....se appeal are as follows:- "1. Whether in the facts and circumstances of the case, the Tribunal has ascertained its discretion in refusing to condone the delay in filing appeal in a proper legal perspective? 2. Whether in the facts and circumstances of the case, the Tribunal has committed a legal error in not appreciating and applying the decision of the Supreme Court in [2005] (3) SCC 752 rendered in identical circumstance? 3. Whether in the facts and circumstances of the case, the Appellate Tribunal has rightly applied the test of liberal and pragmatic approach as to the sufficiency of case involving red tapism in the matter of condonation of delay under Section 5 of Limitation Act?" 2. As the issue involved in these appeals i....
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....e tax on the basis of the previous year's account and other facts which would normally provide an idea of the tax amount payable by an employee during a financial year and that therefore it is not the concerned employee but the disbursing authority who should decide the amount of monthly TDS for the employees concerned. A further appeal was filed by the appellant to the Income Tax Appellate Tribunal with a delay of 708 days. Similarly appeals had been filed by the other appellants with petition to condone the delay in filing the appeal. The Tribunal by a common order dated 4.4.2007 dismissed all the appeals on the ground of delay without going into the merits involved in the appeals. 4. Learned counsel appearing for the appellant submits....
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....he Supreme Court held that the legislature has conferred the power to condone delay by enacting Section 5 of the Indian Limitation Act of 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on merits. The expresson "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. 9. In the case of State of Haryana v. Chandra Mani, AIR 1996 SC 1623, the Supreme Court held thus (page 1626): "When the State is an applicant, praying for condonation of delay, it is common knowledge that on account of impersonal machinery an....
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....her the idea is that every legal remedy must be kept alive for a legislatively fixed period of time. (vide of Bharat Auto Center v. CIT, reported in [2006] 282 ITR 366 (All). 11. In the case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [2002] 253 ITR 799, this Court held thus: "In exercising discretion under section 5 of the Limitation Act, 1963, to condone delay for sufficient cause in not preferring an appeal or other application within the period prescribed, courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former consideration of prejudice to the other side will be a relevant facto....