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M/s. S.F. DYES REP. BY ITS PARTNER RAVINDRA ARORA. Versus THE AGRL. INCOME TAX AND COMMERCIAL TAX OFFICER, COMMERCIAL TAXES, ALAPPUZHA, THE DEPUTY COMMISSIONER (APPEALS) , COMMERCIAL TAXES, BAPPUJI NAGAR, ASRAMAM KOLLAM-, THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, KOTTAYAM AND THE DEPUTY TAHSILDAR (RR) , AMBALAPPUZHA TALUK, ALAPPUZHA

2015 (3) TMI 1217 - KERALA HIGH COURT

Condonation of delay - explanation offered to condone delay - KVAT Act - Held that: - the decision in the case Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy and others [2015 (1) TMI 1053 - SUPREME COURT] has been relied upon. - The Appellate Tribunal has not considered the application for condonation of delay filed by the appellant in accordance with the decisions laid down by the Supreme Court - appeal, stay application and delay condonation application restored - m .....

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smuch as there was a delay in filing the application before the Appellate Tribunal, the petitioner had also preferred petition for condonation of delay, supported by affidavit giving an explanation for the delay occasioned. The delay in this case was to an extent of 434 days. The Appellate Tribunal, on a consideration of the application for condonation of delay preferred by the petitioner, proceeded to hold that the petitioner had not satisfactorily explained the delay that was occasioned, and t .....

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application preferred by the petitioner, does not reflect a consideration of the facts relevant for consideration of the issue of condonation of delay in second appeal, 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, normally when a claim made by an applicant is legally sustainable, the delay must be condoned. It is also mandated .....

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ation 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 Raghunathpur Nafar Academy and others - [JT 2013 (12) SC 450], where, at paragraphs 15 and 16, the court culled .....

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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, gross negligence on the part of the counsel or litigant is to be taken note of. v) Lack of bona fides imputab .....

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nate 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 consideration. It is so as the fundamental principle is that the courts are required to weigh the scale of balance o .....

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mut 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 present day scenario. They are: a) An application for condonation of delay should be drafted with careful .....

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