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2019 (7) TMI 448

..... HELD THAT:- We have to concur with the findings arrived by the Tribunal that the appellant had failed to offer any proper explanation with respect to the delay caused, which is convincing to the Appellate Tribunal. But at the same time, the Tribunal had failed to consider whether a lenient view could have been taken based on the settled legal principles. While considering whether there exists any 'sufficient cause' for condoning the delay, the Tribunal also could have considered about allowing the petitions on taking a liberal attitude, in terms of cost, in order to compensate the prejudices which may be caused to the opposite side. It is only just and proper to permit the appellant to pursue the appeals on merits after condoning th .....

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..... applications it was mentioned that, the orders of the original authority, which were passed in December, 2014, were not served on the appellant, till 10.08.2017. According to him, he joined a 'preaching service mission' and was associated with their activities at Punjab and Hyderabad, since July,2013. He was not available in Kerala since then. It is stated that, he has transferred the business activities to his brother-in-law, who was looking after the affairs since December,2013. According to the appellant, when he was out of station, only his father was residing in the address furnished to the authorities and that the father passed away on 29.05.2015. It is stated that, the father has not informed the appellant about receipt of an .....

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..... was not properly explained by the appellant. Therefore the delay condonation applications were dismissed and consequently the appeals were also dismissed. 4. Learned counsel for the appellant contended that, the Tribunal ought to have adopted a lenient view in the matter of condoning the delay, taking into consideration of the circumstances enumerated by the appellant in the affidavits filed in support of the applications. It was also contended that, even in the case where the Tribunal was not fully convinced about acceptance of the reasons mentioned for causing of the delay, the Tribunal ought to have taken a lenient view, based on the legal position remaining settled by this Court and the Hon'ble Supreme Court, in the matter of condo .....

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..... beral attitude, in terms of cost, in order to compensate the prejudices which may be caused to the opposite side. 8. Taking the overall circumstances, we are of the view that, it is only just and proper to permit the appellant to pursue the appeals on merits after condoning the delay occurred. However, we take note of the fact that the prejudices which may be caused to the respondent Department need to be compensated in terms of cost. On a reasonable estimation, we think it appropriate to impose cost of ₹ 7,500/- each in the above cases, for condoning the delay. 9. Hence, the above appeals are hereby allowed. The impugned orders passed by the Tribunal in each of the cases are hereby set aside. The delay condonation applications filed .....

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