TaxTMI 
TaxTMI 
2026 (5) TMI 926
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....tion seeking condonation of delay in filing the present appeal. Learned counsel for the applicant has submitted that the impugned order dated 20.06.2023 was received by the appellant company on 26.06.2023, however, due to several reasons, as mentioned in the application, the appeal could not have filed within time. 2. In brief the health issues of the Director of the appellant, the operational disruptions and sudden resignation of the concerned person responsible for handling tax compliance and the legal matters of the appellant's company all mentioned to be the reasons for delay of 782 days which has occurred while filing the present appeal. The said delay is prayed to be condoned. 3. While rebutting these submissions, learned depart....
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....tion seeking condonation of delay: i) There should be a liberal, pragmatic, justice-oriented, non-pedantic approach while dealing with an application for condonation of delay, for the courts are not supposed to legalise injustice but are obliged to remove injustice. ii) The terms "sufficient cause" should be understood in their proper spirit, philosophy and purpose regard being had to the fact that these terms are basically elastic and are to be applied in proper perspective to the obtaining fact-situation. iii) Substantial justice being paramount and pivotal the technical considerations should not be given undue and uncalled for emphasis. iv) No presumption can be attached to deliberate causation of dela....
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.... xi) It is to be borne in mind that no one gets away with fraud, misrepresentation or interpolation by taking recourse to the technicalities of law of limitation. xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of judicial discretion which is founded on objective reasoning and not on individual perception. xiii) The State or a public body or an entity representing a collective cause should be given some acceptable latitude. 6. Few more principles were added by the hon'ble Apex Court, which are as follows: a) An application for condonation of delay should be drafted with careful concern and not in a half hazard manner harbouring the notion that the....
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....upport the same not even the specific names of the persons resigned or the specific disruptions, are observed as the reasons to just cover up the delay which could have been avoided by the appellant had the appellant company would have been diligent and would not had act negligently. 8. These facts reflect the circumstances as all in bold guidelines (as above) of hon'ble Supreme Court decision. Hence, the reasons given in the application all denied to be the sufficient explanation for the inordinate substantial delay. 9. The decision of hon'ble Apex Court in case of Collector, Land Acquisition vs. Katiji reported as (1987)2 SCC (107), as relied upon by the appellant is also opined not applicable to the facts and circumstances of the p....