TMI Blog2014 (9) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. - Delay condoned - matter restored before tribunal. - Decided in favor of assessee. - VATAP No. 62 of 2014 - - - Dated:- 9-9-2014 - MR. AJAY KUMAR MITTAL AND MR. FATEH DEEP SINGH, JJ. For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Tanisha Peshawaria, DAG, Haryana. AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short the Act ) against the order dated 31.7.2013 (Annexure A-4) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as the Tribunal ) in STA No. 246 of 2008-09, claiming the following substantial question of law:- Whether on the facts and in the circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .7.2013 (Annexure A-4) dismissed the appeal being barred by limitation. Hence, the present appeal. 3. We have heard learned counsel for the parties. 4. The primary question that arises for consideration in this appeal is whether the delay of 155 days in filing the appeal before the Tribunal was liable to be condoned in the facts and circumstances of the present case. 5. Examining the legal position relating to condonation of delay under Section 5 of the Limitation Act, 1963 (in short, the 1963 Act ) it may be observed that the Hon'ble Supreme Court in Oriental Aroma Chemical Industries Ltd. v. Gujarat Industrial Development Corporation and another, (2010) 5 SCC 459 laying down the broad principles for adjudicating the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er:- .....It is not necessary at this stage to discuss each and every judgment cited before us for the simple reason that Section 5 of the Limitation Act, 1963 does not lay down any standard or objective test. The test of sufficient cause is purely an individualistic test. It is not an objective test. Therefore, no two cases can be treated alike. The statute of limitation has left the concept of sufficient cause delightfully undefined, thereby leaving to the Court a well-intentioned discretion to decide the individual cases whether circumstances exist establishing sufficient cause. There are no categories of sufficient cause. The categories of sufficient cause are never exhausted. Each case spells out a unique experience to be dealt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired should be strict where the delay is inordinate. Further, it was also observed that judgments dealing with the condonation of delay may not lay down any standard or objective test but is purely an individualistic test. The court is required to examine while adjudicating the matter relating to condonation of delay on exercising judicial discretion on individual facts involved therein. There does not exist any exhaustive list constituting sufficient cause. The applicant/petitioner is required to establish that inspite of acting with due care and caution, the delay had occurred due to circumstances beyond his control and was inevitable. 9. The question regarding whether there is sufficient cause or not, depends upon each case and is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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