TMI Blog2005 (5) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ixed period of time. - held that the expression "each day's delay must be explained", does not mean that a pedantic approach should be made and it must be applied in a rational common sense pragmatic manner - In the result, the appeal is allowed. The order of the Tribunal is set aside. Delay in filing the appeal is condoned - - - - - Dated:- 12-5-2005 - Judge(s) : R. K. AGRAWAL., RAJES KUMAR. JUDGMENT The present appeal under section 260A of the Income-tax Act, 1961, is directed against the order of the Tribunal dated November 29, 2004, in I.T.A. No. 44/Agra of 1998 for the assessment year 1992-93. The appellant is a partnership firm consisting of two partners, namely, Sri Udit Kohli and Smt. Sudarshan Kohli. Against the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her complications and the other partner, Smt. Sudarshan Kohli being familiar with the income-tax matters and having filed the appeal before the Commissioner of Income-tax (Appeals) and illness was not of such a nature which could render Sri Udit Kohli incompetent to such a level where he could not be in a position to even complete his signature on various papers. We are of the opinion that the approach of the Tribunal is pedantic, while in matters of condonation of delay it should be pragmatic and liberal. Admittedly, Smt. Sudarshan Kohli, who was the partner of the firm was aged about 68 years and Sri Udit Kohli was the only male partner. There may be reasons for signing the appeal, filed before the Commissioner of Income-tax (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose of the existence of the institution of courts. It is common knowledge that this court has been making a justifiably liberal approach in matters instituted in this court. But the message does not appear to have percolated down to all the other courts in the hierarchy. And such a liberal approach is adopted on principle as it is realized that: 1. Ordinarily, a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this; when delay is condoned, the highest that can happen is that a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meant to see that parties do not resort to dilatory tactics, but seek their remedy ... for the redress of the legal injury so suffered, the law of limitation is thus founded on public policy." In Shankarrao v. Chandrasenkunwar reported in [1987] Suppl. SCC 338, the Supreme Court took the view that the court should not adopt an injustice-oriented approach in rejecting the application for condonation of delay. In Vedabai alias Vaijayanatabai Baburao Patil v. Shantaratn Baburao Patil reported in [2002] 253 ITR 798 (SC); [2002] 125 STC 375 (SC); [2001] 44 ALR 577 (SC) the apex court made a distinction in delay and inordinate delay observing as under: "In exercising discretion under section 5 of the Limitation Act, the courts should adopt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Supreme Court considered a large number of its earlier judgments including Binod Bihari Singh v. Union of India reported in [1993] 1 SCC 572; Shakambari and Co. v. Union of India reported in [1993] Suppl (1) SCC 487; Warlu v. Gangotribai reported in [1995] Suppl. (1) SCC 37; Randal v. Rewa Coalfields Ltd. reported in AIR 1962 SC 361; Concord of India Insurance Co. Ltd. v. Nirmala Devi reported in [1979] 49 Comp Cas 463 (SC); AIR 1979 SC 1666; Mata Din v. A. Narayanan reported in AIR 1970 SC 1953, and held that the expression "each day's delay must be explained", does not mean that a pedantic approach should be made and it must be applied in a rational common sense pragmatic manner. In the result, the appeal is allowed. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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