TaxTMI 
TaxTMI 
2025 (8) TMI 1147
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.... 6 of 2014]; MP-PMLA-689-/LKW/2013 (COD) & FPA-PMLA-521/LKW/2013 [In A.C. (S.B.) No. 7 of 2014] and; MP-PMLA-592-/LKW/2013 (COD) & FPA-PMLA-489/LKW/2013 [In A.C. (S.B.) No. 8 of 2014], whereby and whereunder the learned Tribunal has dismissed the application for condonation of delay and consequently dismissed the appeal. Further prayer has been made for setting aside the order dated 11.10.2012 passed by the adjudicating authority in original complain case no. 146 of 2012 by which the learned adjudicating authority has confirmed the provisional attachment no. 01/2012 dated 18.05.2012. 2. Since all the appeals arise out of the common order dated 09.01.2014, as such with the consent of learned counsel for the parties, they are taken up together and are being disposed of by this common order. Factual Matrix 3. Since common facts is involved in these matters, as such for the sake of convenience, the factual aspect of AC (SB) No. 5 of 2014 is referred as under: 4. On 15.10.2009 and 21.10.2009 searches were conducted by the Income Tax Department at Ranchi and village home residences of the Manoj Kumar, in course of which four different Panchnama (Seizure Lists) were prepared r....
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....n 5(1) of the Prevention of Money Laundering Act, 2002 (hereinafter referred to as the P.M.L. Act) on 18.05.2012. 7. The complainant / respondent filed a complaint before the Learned Adjudicating Authority vide Original Complaint No. 146/2012 for confirmation of the provisional attachment order no.-1/2012 dated 18.05.2012 in terms of Section 5 (5) of the P.M.L. Act in E.C.I.R. No./02/Pat.2011/AD dated 22.6.2011. 8. Being aggrieved with the same, the appellants approached before the Appellate Tribunal against impugned judgment dated 11th October, 2012 passed by the Adjudicating Authority in Original Complaint No. 146 of 2012 dated 12th June, 2012 confirming the provisional attachment order no. 01/2012 dated 18th May, 2012 passed under the PMLA, but with delay of 168 days. 9. The learned Tribunal considering the submissions advanced by the parties, has dismissed the applications for condonation of delay and as such the appeal preferred by the appellants also stand dismissed. 10. Aggrieved with the order passed by the learned appellate tribunal, the appellants have approached this, Court. 11. It appears from the factual aspect that against the attachment proceeding, whi....
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.... the appellant from time to time advising rest has been filed reflecting that the certificate has been procured by the Appellant. iii. Discharge slip does not indicate the nature of medical treatment given to Manoj Kumar nor any other relevant record has been produced to show as to what treatment was prescribed and given to the said Appellant. iv. No documents showing details of treatment given by the Hospital to Manoj Kumar when he was allegedly admitted in ICU for the period from 24.1.2013 to 20.5.2013 has been filed with the applications. v. Copies of medical treatment bills from City Trust Hospital & Research Centre for treatment in ICU of Manoj Kumar have not been filed by the applicants. vi. The appellant, Manoj Kumar Singh has not even disclosed the name of the Doctor who had treated him and had advised rest and treated him during the period he was allegedly admitted in ICU." 15. The appellate authority after considering the averments made in the delay condonation application and arguments advanced by the parties and law laid down in this regard dismissed the delay condonation application stating that the cause which has been shown cann....
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....tion and so far as the discussion so made on the issue of merit concerned, the same can be ignored by making observation that the said finding will not come in the way of the further adjudication of the pending issues. Analysis 24. We have heard learned counsel for the parties and gone through the pleadings made in the memo of appeal as also the impugned order. 25. The issue which requires consideration is as to: I. Whether the consideration so made while dealing with the issue of limitation is unjustified? II. Whether it was available for the authority also to enter into the merit once the application filed for delay condonation has been rejected? III. Whether the discussion so made on the issue of merit even has been passed can the impugned order be restricted only to the issue of limitation? 26. All the issues since are inter-linked, as such they are taken up together. 27. The issue of limitation is first to be considered since herein the delay condonation application has been filed to condone the delay in filing the appeals. The ground has been referred showing the medical ailments suffering from cardiac issues. Medical certificates/pre....
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....ck of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. 21.7. (vii) The concept of liberal approach has to encapsulate the conception of reasonableness and it cannot be allowed a totally unfettered free play. 21.9. (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. 22.4. (d) The increasing tendency to perceive delay as a non-serious matter and, hence, lackadaisical propensity can be exhibited in a nonchalant manner requires to be curbed, of course, within legal parameters." 34. It is settled position of Law that when a litigant does not act with bona fide motive and at the same time, due to inaction and laches on its part, the period of limitation for filing the appeal expires, such lack of bona fide motive and gross inaction and negligence are the vital factors which should be taken into conside....
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....e learned Judicial Commissioner rejected the appellant's application for condonation of delay only on the ground that it was appellant's duty to file the appeal as soon as possible within the period prescribed, and that, in our opinion, is not a valid ground. 36. Thus, it is evident that while considering the delay condonation application, the Court of Law is required to consider the sufficient cause for condonation of delay as also the approach of the litigant as to whether it is bona fide or not as because after expiry of the period of limitation, a right is accrued in favour of the other side and as such, it is necessary to look into the bona fide motive of the litigant and at the same time, due to inaction and laches on its part. 37. It also requires to refer herein that what is the meaning of 'sufficient cause'. The consideration of meaning of 'sufficient cause' has been made in Basawaraj & Anr. Vrs. Spl. Land Acquisition Officer, [(2013) 14 SCC 81], wherein, it has been held by the Hon'ble Apex Court at paragraphs 9 to 15 hereunder: - "9. Sufficient cause is the cause for which the defendant could not be blamed for his absence. The meaning of the word "....
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....5 : AIR 2002 SC 100] and Ram Nath Sao v. Gobardhan Sao [(2002) 3 SCC 195 : AIR 2002 SC 1201].) 12. It is a settled legal proposition that law of limitation may harshly affect a particular party but it has to be applied with all its rigour when the statute so prescribes. The court has no power to extend the period of limitation on equitable grounds. "A result flowing from a statutory provision is never an evil. A court has no power to ignore that provision to relieve what it considers a distress resulting from its operation." The statutory provision may cause hardship or inconvenience to a particular party but the court has no choice but to enforce it giving full effect to the same. The legal maxim dura lex sed lex which means "the law is hard but it is the law", stands attracted in such a situation. It has consistently been held that, "inconvenience is not" a decisive factor to be considered while interpreting a statute. 13. The statute of limitation is founded on public policy, its aim being to secure peace in the community, to suppress fraud and perjury, to quicken diligence and to prevent oppression. It seeks to bury all acts of the past which have not been agi....
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....condition whatsoever, amounts to passing an order in violation of the statutory provisions and it tantamounts to showing utter disregard to the legislature." 38. Thus, it is evident that the sufficient cause means that the party should not have acted in a negligent manner or there was a want of bona fide on its part in view of the facts and circumstances of a case or it cannot be alleged that the party has "not acted deliberately" or "remained inactive". However, the facts and circumstances of each case must afford sufficient ground to enable the Court concerned to exercise discretion for the reason that whenever the Court exercises discretion, it has to be exercised judiciously. The applicant must satisfy the Court that he was prevented by any "sufficient cause" from prosecuting his case, and unless a satisfactory explanation is furnished, the Court should not allow the application for condonation of delay. The Court has to examine whether the mistake is bona fide or was merely a device to cover the ulterior purpose as has been held in Manindra Land and Building Corporation Ltd. Vrs. Bhootnath Banerjee & Ors., AIR 1964 SC 1336, Lala Matadin Vrs. A. Narayanan, (1969) 2 SCC 770, ....
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....ch a party to have the decision on merit. While considering the matter, courts have to strike a balance between resultant effect of the order it is going to pass upon the parties either way." 40. It is evident from the judgments referred hereinabove, wherein, expression 'sufficient cause' has been dealt with which means that the party should not have acted in a negligent manner or there was a want of bona fide on its part in view of the facts and circumstances of a case or it cannot be alleged that the party has "not acted deliberately" or "remained inactive". 41. This Court from the aforesaid judicial pronouncements has found that the delay can be condoned irrespective of period of delay but the said consideration must be passed upon the explanation if found to be sufficiently explained. 42. This Court on the basis of aforesaid settled position of law is now proceeding to examine the finding so recorded by the authority as to whether proper appreciation of the ground(s) so agitated in the delay condonation application is there or not. 43. It is evident from the delay condonation application that the ground has been taken for cardiac problem supported by medical prescri....
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....espondent-ED that in a case of cardiac disease, the angiography report is the best way to ascertain the cardiac disease but there is no such report. The aforesaid contention advanced on behalf of the respondent-ED cannot be disputed. 48. This Court considering the aforesaid fact is of the view that the delay if said to be not sufficiently explained can be said to suffer from an error and in that view of the matter, the stand which has been taken on behalf of the appellant in approaching the competent forum cannot be said to be with due diligence. 49. This Court taking into consideration the aforesaid facts and discussions made hereinabove, is of the view that the impugned order so far dismissal of appeal on the ground of delay in filing the appeals is concerned does not require any interference. 50. Hence, all the appeals are hereby dismissed. 51. So far as the entering into the issue of merit by the appellate tribunal is concerned, there is no dispute that once the lis is being decided on the issue of limitation, it is not available either for the court of law or the quasi-judicial authority/functionary to enter into the issue of merit but here the issue on merit has a....