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2015 (2) TMI 700 - HIGH COURT OF MADRASDelay in presenting the appeal - Sufficient cause - Condonation of delay - Held that:- From a perusal of the documents available on record, it is clear that the delay of 29 days which has occurred is purely administrative in nature, as has been stated by the Department before the Tribunal. The finding of the Tribunal that the appellant has not shown sufficient cause, which prevented them in filing the appeal, does not merit acceptance in view of the decision of the Supreme Court in Mst. Katiji & Ors.[1987 (2) TMI 61 - SUPREME Court], wherein the Supreme Court has held that 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. Further, the Supreme Court also held that when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Guidelines to be provided while deciding matters relating to condonation of delay in judgment of supreme court in Esha Bhattacharjee [2015 (1) TMI 1053 - SUPREME COURT] can be invoked for deciding the present appeal. Delay condoned. Decided in favour of revenue.
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