TMI Blog2015 (5) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant. Thereafter, copy of the application for condonation has been served upon him. We have considered the grounds for condonation. The ground in substance is that the appellant did not pursue the matter seriously. There is no allegation far less any proof of the fact that the appellant was prevented by any cause far less sufficient cause from preferring the appeal within the prescribed period of limitation. There is as such no reason why the delay should be condoned. The application for condonation of delay is therefore dismissed. - Decided against assesse. - ITA No. 29 of 2010, GA No. 200 of 2010 - - - Dated:- 8-5-2015 - Girish Chandra Gupta And Arindam Sinha,JJ. For the Appellant : Mr P Dudhoria, Adv. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate appearing for the assessee-respondent submitted that the appeal was filed after expiry of the prescribed period of limitation, but no copy of the application for condonation of delay was served. He submitted that, in any event, the appeal is not maintainable because the tax effect is less than ₹ 10 lacs. He in support of his submission also relied on a judgment in the case of CIT vs. Ranka and Ranka, reported in (2013) 352 ITR 0121. He also cited a Division Bench judgment dated 3rd May, 2011 of this Court in the case of CIT vs. Ceramic Decorator (P) Ltd. passed in ITAT No. 83 of 2011, wherein the following views were taken:- At the very outset, Mr. Nizamuddin, the learned Advocate appearing for the appellant, poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary to the object sought to be achieved. He in support of his submission drew our attention to the national policy incorporated in the order of the Karnataka High Court. From the National Policy, it appears that the revenue has been instructed not to press matters where the stakes are not high. The policy also contemplates withdrawal of pending cases, which reads as follows:- All pending cases involving the Government has to be reviewed with the intention of filtering frivolous and vexatious matters from the meritorious one. Panels have to be set up to implement categorization, review such cases, to identify cases, which can be withdrawn. These include cases which are covered by decisions of courts and the cases which are found without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... render inept the decreetal remedy. Equity justifies bending the rules of procedure, where no specific provision or fair play is violated, with a view to promote substantial justice - subject, of course, to the absence of other disentitling factors or just circumstances. Nor can we contemplate any limitation on this power to take note of updated facts to confine it to the Trial Court. if the litigation pends, the power exists, absent other special circumstances repelling resort to that course in law or justice. Rullings on this point are legion the events as situations for applications of this equitable rule are myriad. We affirm the proposition that for making the right or remedy claimed by the party just and meaningful as also legally and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the assessee cleared the said goods in accordance with the approved classification list. When this approved classification was proposed to be revised to reclassify the single panel circuit breakers under Heading 85.37 of the Tariff Act, such reclassification can take effect only prospectively from the date of communication of the show-cause notice proposing reclassification. In the instant case, the show-cause notice was communicated to the assessee only on 31.12.1993. Therefore, as rightly urged by the learned counsel for the respondent, the reclassification can take effect only from 27.4.1994 and accordingly the differential duty can be demanded only from that date . There are weighty reasons why one can say that the instruction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
