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M/s. Rane (Madras) Ltd. Versus The Income Tax Officer, Company Circle, Chennai

2016 (6) TMI 641 - MADRAS HIGH COURT

Condonation of delay - Held that:- The number of days of delay in refiling is 1649. Reasons assigned are simpliciter that papers were lost and could not be traced. Appellant who had taken up to the cause of adjudicating the correctness of the order. has not been diligent in pursuing the appeal. Inaction is per se apparent. Reasons assigned are not satisfactory. Having regard to the principles set out supra, we are not inclined to condone the delay of 1649 days in representing the appeal papers. .....

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or delay in representation of 1649 days, petitioner has only contended that while the office of the learned counsel was shifted, Tax Case Appeal bundles were mixed up and could not be traced. Bundles were traced out only now. 2. Perusal of the affidavit shows that the appeal papers were returned on 22.11.2010 to comply with certain defects and that the same ought to have been represented on or before 02.12.2010, but, represented only on 08.06.2015. While setting out the principles of law to be f .....

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nathpur Nafar Academy, reported in (2013) 12 SCC 649, at paragraph Nos.23 and 24, held as follows: 23. We may also usefully refer to the recent decision of this Court in Esha Bhattacharjee [Esha Bhattacharjee v. Raghunathpur Nafar Academy, reported in (2013) 12 SCC 649], where several principles were culled out to be kept in Principles (iv), (v), (viii), (ix) and (x) of para 21 can be usefully referred to, which read as under: (SCCpp.658-59) 21.4(iv) No presumption can be attached to deliberate .....

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or a liberal delineation. 21.9 (ix) The conduct, behaviour and attitude of a party relating to its inaction or negligence are relevant factors to be taken into consideration. It is so as the fundamental principle is that the courts are required to weight the scale of balance of justice in respect of both parties and the said principle cannot be given a total go-by in the name of liberal approach. 21.10. (x) If the explanation offered is concocted or the grounds urged in the application are fanci .....

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e not come forward with proper details as regards the date when the papers were returned for refiling, the non-furnishing of satisfactory reasons for not refiling of papers in time and the failure to pay the Court fee at the time of the filing of appeal papers on 06.09.2007, the reasons which prevented the Respondents from not paying the Court fee along with the appeal papers and the failure to furnish the details as to who was their counsel who was previously entrusted with the filing of the ap .....

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