Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
Issues Involved: Condonation of delay in re-filing the appeal.
Summary: The application for condonation of delay in re-filing the appeal, which sought to condone a delay of 753 days, was considered by the High Court. The applicant-appellant cited reasons for the delay, mentioning that the appeal was refiled multiple times due to objections raised by the Registry. However, discrepancies were noted in the dates provided by the applicant, leading to doubts about the credibility of the explanation. The Court highlighted the rule specifying the time limit for refiling appeals and emphasized the importance of adhering to the prescribed timelines. The applicant's argument that the delay was caused by the Clerk's fault was not accepted by the Court, which deemed it as negligence on the part of the applicant. The Court emphasized the need for parties to actively follow their cases and not rely solely on legal representatives. For condonation of delay, the Court considered two key questions: whether there was a sufficient cause for the delay and whether the law of limitation should be strictly enforced. In this case, the Court found the applicant's explanation lacking in detail and credibility, especially considering the misrepresentation of facts regarding the re-filing dates. Citing legal precedents, the Court emphasized that the law of limitation must be applied rigorously and cannot be overlooked based on compassion or equitable considerations. Ultimately, the Court dismissed the application for condonation of delay in re-filing the appeal, as well as the application for condonation of a 14-day delay in the original filing of the appeal. The judgment highlighted the importance of adhering to legal timelines and the consequences of failing to do so. Separate Judgement: None.
|