TMI Blog2008 (7) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... dantic approach should not be made. The doctrine must be applied in a rational common sense pragmatic manner. The delay in this case cannot be regarded as occasioned deliberately or on account of negligence or on account of malafides. A litigant does not stand to benefit by resorting to delay, but he runs a serious risk. Courts are not respected on account of its power to legalise injustice on technical grounds but because it is capable of removing injustice and is expected to do so. - 745 to 748 of 2008 - - - Dated:- 8-7-2008 - K. RAVIRAJA PANDIAN and P. P. S. JANARTHANA RAJA JJ. H. Nazirudeen for the appellant. J. Nareshkumar for the respondent. JUDGMENT The judgment of the court was delivered by K. RAVIRAJA PANDIAN J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently resulting in short deduction in tax by way of TDS under Section 192, 201(1) and 201(1A) of the Act. The Income-tax Officer passed an order on 12.2.2001 under Section 201(1-A) raising a demand of Rs.1,16,614/- as interest for failure to deduct tax fully as source in the case of 98 individuals even though those individuals remitted the balance of tax by self-assessment. While so, by G.O.Ms.No.114 dated 27.3.2002 the Government accorded sanction for payment of demand raised by the Income Tax Department under protest even while pursuing the remedy of further appeal to the Tribunal and accordingly a sum of Rs.1,16,614/- was remitted to the Income tax Department. Being aggrieved by the order passed by the Income-tax Officer, an appeal wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned counsel appearing for the Income-tax Department argued for sustaining the order impugned. 6. We heard the arguments of the learned counsel on either side. 7. The law of limitation has been enacted only to give a finality to a proceedings and not destroy the statutory appellate remedy. The Court can condone the delay in spite of the fact the delay is very enormous, if the Court is satisfied, with the reason stated in the affidavit. At the same time, even a short spell of delay may stare at the appellant if the appellant is not able to give a cogent acceptable reason for the delay. It is also equally well settled that when technicalities and substantial justice are pitted against each other, the Court will always lien in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intentional or otherwise is a routine. Considerable delay of procedural red tape in the process of their making decision is a common feature. Therefore, certain amount of latitude is not impermissible. If the appeals brought by the State are lost for such default no person is individually affected but what in the ultimate analysis suffers, is public interest. The expression "sufficient cause" should, therefore, be considered with pragmatism in justice-oriented approach rather than the technical detection of sufficient cause for explaining every day's delay. The factors which are peculiar to and characteristic of the functioning of the Governmental conditions would be cognizant to and requires adoption of pragmatic approach in justice-orien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. Further, some sort of latitude must be given wherever the petitions are filed by the Governmental organisation, as the Government being impersonal taking longer time in moving judicial forum, vide, Union of India v. Tata Yodogawa Ltd. [1988] 88 ELT 739 (SC). 13. In the present appeals, the appellant i.e., the Pay and Accounts Officer is representing the Government of Tamil Nadu. It is an admitted fact that interest imposed on the appellant under Section 201(1A) has been paid by the appellant on protest and pursued the appellate remedy by obtaining necessary sanction from the Government in G.O.Ms.No.114 dated 27.3.2002. Thus there is a delay of 701 days, which is explained as administrative delay. The said reason cannot be rej ..... X X X X Extracts X X X X X X X X Extracts X X X X
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