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2015 (10) TMI 84 - KERLA HIGH COURT

2015 (10) TMI 84 - KERLA HIGH COURT - TMI - Delay condonation application - delay in filing of an appeal before CIT(A) - Held that:- On a consideration of the principles as laid down in Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others [2015 (1) TMI 1053 - SUPREME COURT] in the instant case, the 1st respondent has not considered the application for condonation of delay filed by the appellant in accordance with the decisions laid down by the Supreme Court. Accordin .....

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sed by the 1st respondent, as directed in this judgment and communicated to the petitioner. - W.P.(C). No. 26656 of 2015 - Dated:- 4-9-2015 - A.K.JAYASANKARAN NAMBIAR, J. FOR THE PETITIONER : ADVS.SRI.A.KUMAR, SRI.P.J.ANILKUMAR, SMTG.MINI(1748) AND SRI.P.S.SREE PRASAD FOR THE RESPONDENT : SRI.K.M.V.PANDALAI, SC JUDGMENT The petitioner in this writ petition was the appellant before the 1st respondent, having filed an appeal against the order of the assessing authority confirming a demand of penal .....

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tion petition, and thereafter, the appeal as well. 2. In my view, the order of the 1st respondent, in the delay condonation application preferred by the petitioner, does not reflect a consideration of the facts relevant for consideration of the issue of condonation of delay, under a statutory scheme of litigation. The parameters for exercise of discretion, in cases involving condonation of delay, have been laid down by the Supreme Court in a number of decisions wherein it is stated that, normall .....

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ther, the delay was not so huge as would cause substantial prejudice or harm to the opposite side, the situation would normally call for a condonation of the delay. The legal principle that informs such decisions is that, as far as possible, in a legal arena, the attempt must always be to enable a consideration on merits rather than to throw out the matter, on technicalities. It would be instructive to refer to the judgment of the Supreme Court in Esha Bhattacharjee v. Managing Committee of Ragh .....

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are obliged to remove injustice. ii) The terms "sufficient cause" should be understood in their proper spirit, philosophy and purpose regard being had to the fact that these terms are basically elastic and are to be applied in proper perspective to the obtaining fact-situation. iii) Substantial justice being paramount and pivotal the technical considerations should not be given undue and uncalled for emphasis. iv) No presumption can be attached to deliberate causation of delay but, gro .....

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eness and it cannot be allowed a totally unfettered free play. viii) There is a distinction between inordinate delay and a delay of short duration or few days, for to the former doctrine of prejudice is attracted whereas to the latter it may not be attracted. That apart, the first one warrants strict approach whereas the second calls for a liberal delineation. ix) The conduct, behavior and attitude of a party relating to its inaction or negligence are relevant factors to be taken into considerat .....

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ntation or interpolation by taking recourse to the technicalities of law of limitation. xii) The entire gamut of facts are to be carefully scrutinized and the approach should be based on the paradigm of judicial discretion which is founded on objective reasoning and not on individual perception. xiii) The State or a public body or an entity representing a collective cause should be given some acceptable latitude. 16. To the aforesaid principles we may add some more guidelines taking note of the .....

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