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2013 (8) TMI 714 - HC - VAT and Sales TaxCondonation of Delay - Delay in filing appeal by revenue - Held that:- Applications were allowed by condoning the delay of 722 days - Rule issued in each case was made absolute The affidavit - contents rendered reasonable explanation for such delay and gives reasons why appeal could not be presented within the prescribed time limit - It was pointed out that upon receipt of the judgment of the Tribunal, after obtaining opinion of the concerned officers, a decision was taken for filing the appeal - looking to the nature of delay explanation rendered by the appellant in various affidavits and the tax impact in the appeal the delay was condoned Commissioner of Income Tax V. West Bengal Infrastructure Development Finance Corporation Ltd [ 2010 (12) TMI 675 - Supreme Court of India ]. The applicant had attempted to explain the delay which can be attributed to the administrative reasons and particularly consumption of time at the office of the Government Pleader - The Court needed to take into account the interest of justice and particularly public interest and the question raised in the Tax Appeals was a substantive question of law and the stake involved in these Tax Appeals was also high, this additional aspect cannot be disregarded while condoning the delay - the Court needs to be alive to the realities when the matters were decided at every stage administratively and recognize the impersonal and slow moving machinery of the Government and needs to accordingly address the issue of condonation of delay put forth by the State - Giving importance to the substantive justice, rather than to the technicality, the Court shall have to mould its approach accordingly on having found sufficient cause in absence of any deliberate inaction.
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