TMI Blog2019 (11) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... matter it cannot be said that there was sufficient cause for condonation of delay. The assessing authority had decided the matter and the order was communicated on September 17, 2007. The reason advanced for condonation of delay is that the matter relating to filing of appeal was under active consideration of the State Government and the office of Excise and Taxation Commissioner, Haryana ; the file kept shuttling between the offices of Excise and Taxation Commissioner, Haryana and Principal Secretary to the State Government because of the serious nature of the case and financial implications thereof. Tribunal had also referred to section 33(6) of the HVAT Act which provide long limitation period of 180 days for the State to file an app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed merely on the ground of delay and without going into the merits of the case ? (b) Whether the Haryana Tax Tribunal was justified in ignoring the law settled by various Courts including the honourable apex court in number of judicial decisions rendered in favour of the Revenue on the issue of delay condonation ? (c) Whether the judgments passed by the honourable apex court as well as by this court on the issue of delay condonation are not binding on the Haryana Tax Tribunal ? 3. The facts necessary for adjudication of the present appeal as narrated therein are that assessment of the respondent for the year 2005-2006 was framed by the assessing authority, Gurgaon, vide order dated March 29, 2012 considering the activities of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration in these appeals is whether there was sufficient cause for condonation of delay in filing the appeals which was belated. 6. After having heard learned counsel for the appellant, we do not find any merit in the appeal. 7. Examining the facts in the present case, no ground for condonation of colossal delay of 560 days has been made out. 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. In the present case after appreciating the matter it cannot be said that there was sufficient cause for condonation of delay. The assessing authority had decided the matter and the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and the decision to file appeal should have been taken expeditiously even prior to the expiry of limitation period of 180 days which is otherwise also sufficiently a long period. 8. This court in VAT Appeal No. 47 of 2012 (Hansaflon Plasto Chem. Ltd. v. State of Haryana [2012] 55 VST 361 (P H)) decided on July 5, 2012 following the decision of the honourable Supreme Court in Oriental Aroma Chemical Industries Limited v. Gujarat Industrial Development Corporation [2010] 5 SCC 459 and R. B. Ramlingam v. R. B. Bhuvaneshwari [2009] 1 RCR (Civil) 892 had analyzed the broad principles for condonation of delay under section 5 of the Limitation Act, 1963 as under (paras 7 and 8, pages 365 and 366 in 55 VST) : 6. From the above, it emerges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There does not exist any exhaustive list constituting sufficient cause. The applicant/petitioner is required to establish that in spite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 9. As if dismissal of appeal by the learned Haryana Tax Tribunal on the ground of limitation was not enough, even the present appeal before this court has been filed with a delay of 436 days and the reason given again is ascribed to completing the procedural formalities from one office to another. 10. In view of above findings, we do not find any ground to interfere in order passed by the Tribunal. Accordingly, both the appeals are dismissed. *VATAP. No. 16 of 2019 (Excise Taxa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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