TMI Blog2014 (6) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... eal before the Commissioner (Appeals) on 8.1.2013, after a delay of more than 20 months. In the other appeal, there is delay of 24 months in filing the appeal. The plea of the appellant is that the proprietor of the assessee-firm was not in a good state of mind and was going under medical treatment for the last three years and, therefore, could not pursue the matter. Such plea does not stand substantiated in the facts and circumstances of the present case. There has been an inordinate delay of more than 20 and 24 months in filing the appeals - no question of law much less a substantial question of law arises in these appeals - Decided against assessee. - STA Nos. 2 & 3 of 2014 (O&M) - - - Dated:- 7-5-2014 - Ajay Kumar Mittal And Jaspal S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice? iv) Whether a good case on merit can be ignored only on the point of delay, which is bonafide? v) Whether manifest injustice has been caused to the appellant or not? vi) Whether a casual approach is required to be taken on delay in the cases like present one? 3. The facts necessary for adjudication of the present appeal as narrated therein may be noticed. The appellant provided services under material handling contract to M/s National Fertilizers Ltd. (NFL). It also provided services for maintenance of Ash pond and maintenance of fire services and operation/upkeep of compressed air filling stations etc. to M/s NFL during the period July 2003 to March 2006. A show cause notice dated 22.12.2006 (Annexure A-1) was issued to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be observed that the Hon'ble Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of condonation of delay, in paras 14 15 observed as under:- 14. We have considered the respective submissions. The law of limitation is founded on public policy. The legislature does not prescribe limitation with the object of destroying the rights of the parties but to ensure that they do not resort to dilatory tactics and seek remedy without delay. The idea is that every legal remedy must be kept alive for a period fixed by the legislature. To put it differently, the law of limitation prescribes a period within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndividual cases whether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt with by the Court as such. It was also recorded that:- For the aforestated reasons, we hold that in each and every case the Court has to examine whether delay in filing the special leave petition stands properly explained. This is the basic test which needs to be applied. The true guide is whether the petitioner has acted with reasonable diligence in the prosecution of his appeal/petition.... 8. From the above, it emerges that the law of limitation has been enacted which is based on public policy so as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 10. Adverting to the factual matrix in this case, we do not find any merit in the appeals. The question regarding whether there is sufficient cause or not depends upon each case and primarily is a question of fact to be considered taking into totality of events which had taken place in a particular case. According to the learned counsel for the appellant, the proprietor being under medical treatment could not attend and pursue the matter and, therefore, failed to file the appeals within the stipulated period of limitation. It was urged that the delay, if any, has occurred in the aforesaid circumstances in filing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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