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TMI Blog2020 (6) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... w have been claimed: "(i) Whether on the facts and in the circumstances of case, the Ld. Tribunal is justified in dismissing the Review Petition as time barred by holding the no sufficient ground has been given in the Application for condonation of delay? (ii) Whether on the facts and in the circumstances of the case, the assessment framed in the present case is barred by limitation in the light of judgments? The facts necessary for adjudication of the appeal are that the assessment year involved is 2001-02. Notice in the form of ST-25 for framing the assessment was issued on 29.5.2006. There was an issue with regard to branch transfers made by the appellant-company. The assessment was finalised on 12.1.2011, an additional demand of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal erred in not condoning the delay. It is contended that there was sufficient cause for not filing the review application within the prescribed period of limitation. The submission made is that the appeals were disposed of vide a common order and the issue that inspite of there being no limitation prescribed under the Haryana General Sales Tax Act, 1973 (for short, 'the 1973 Act'), the assessment should have been completed within reasonable time i.e. within five years though raised in the grounds of appeal was not pressed at the time of final disposal. It would be pertinent to note here that the 1973 Act was repealed w.e.f. 31.3.2003 and the 2003 Act was enforced from 1.4.2003. The review application was filed under Section 35 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g with bunch of appeals by this Hon'ble court in which similar issue was involved alongwith the issue of limitation. Thereafter, in remand proceedings, the Ld. Excise an Taxation Officer had issued Notices for framing fresh assessment in view of the order of this Hon'ble Court for different assessment years. The fact of limitation came to the notice of the officials of the assessee while scrutinizing the files of each year and it was realised that the issue of limitation was not decided by this Hon'ble Court." At this stage, it may be noted that before the 1st Appellate Authority also, the appeal was disposed of being similar to appeal for the assessment year 2003-04. The said aspect is not being disputed at this stage. The onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are bestowed with the power to condone the delay, if sufficient cause is shown for not availing the remedy within the stipulated time. The expression "sufficient cause" employed in Section 5 of the Indian Limitation Act, 1963 and similar other statutes is elastic enough to enable the courts to apply the law in a meaningful manner which sub serves the ends of justice. Although, no hard and fast rule can be laid down in dealing with the applications for condonation of delay, this Court has justifiably advocated adoption of a liberal approach in condoning the delay of short duration and a stricter approach where the delay is inordinate." [Emphasis supplied] The phrase 'sufficient cause' will not be construed to cover in its ambit neg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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