TMI Blog1982 (8) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... , holding that the question of bringing on record the legal representatives of the deceased-respondent, who was dead even on the date of the presentation of the I.T. case, does not arise. Since the sole respondent was dead even oil the date of the presentation of the I.T. case, we dismissed I.T.C. No. 53 of 1981, by our judgment, dated August 4, 1982. Unfortunately, the Full Bench decision of the Madras High Court in Gopalakrishnayya v. Lakshmana Rao [1925] 49 MLJ 590; AIR 1925 Mad 1210 [FB], was not brought: to our notice. That Full Bench has clearly laid down that " if an appeal is presented against a person who was dead on the date of presentation, the court may, under section 153, Civil Procedure Code, permit the cause title to be amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons sought to be substituted on the date when it was first filed against the dead person, i. e. on March 5, 1981. Hence, the question of condonation of delay in this I.T.C. would have to be considered. Condonation of delay in presenting any petition, appeal or revision or even a case under s. 256(2) of the I.T. Act must depend upon the facts and circumstances of that particular case. Although Mr. Suryanarayana Murthy, the learned counsel for the Revenue, contends that even without any formal application, the delay may be condoned, as laid down in Kartar Singh v. Chetan Singh (Letters Patent Appeal No. 213 of 1966 decided on May 7, 1969 by Mehar Singh C.J. and P. C. Jain J.) reported in [1969] 71 Punjab Law Reporter, page 969, we are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very case. The words " the court will have to excuse the delay in presentation " did not, in our opinion, intend that whatever may be the facts and circumstances of a particular case, the court would have necessarily to condone the delay nor could they have intended that, upon an oral representation and without insisting upon a formal application for condonation of delay under s. 5 of the Limitation Act, the court should condone the delay, for the words " the court will have to excuse the delay in presentation " are followed by further words " before it can proceed to hear the appeal ". Ultimately, the Full Bench in that very case returned the matter to the admission court with the expression of its opinion and with an observation, " it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant therein to amend the cause title by inserting the names of the deceased-respondent's legal representatives. The appeal will then be treated as one presented against the legal representatives on the date of the amendment and the delay in such presentation may be excused, if there are sufficient grounds for doing so. The learned judge did not and obviously could not hold, sitting singly, that return of the plaint would be illegal or without jurisdiction. The learned judge clearly held that the delay can be condoned only if there are sufficient grounds for doing so. In State of Hyderabad (now A.P.) v. Kista Reddy [1963] 2 An. WR (Sh. N.) 30, Jaganmohan Reddy, J. (as he then was), only reiterated what the Full Bench of the Madras Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andum of appeal or a petition under s. 256(2) of the I.T. Act, as in this case. On the facts mentioned in such a petition and after hearing the other side against whom the proceeding is sought to be taken, the court would have to consider the question of condoning the delay and only if there is sufficient cause, the delay can be condoned. We do not wish to express any opinion about it; much less when all these matters are to be considered, would we be justified in condoning the delay on the oral request of the petitioner by allowing the amendment to be carried out by substituting the legal representatives. The only modification we make in the order, dated August 4, 1982, is that the I.T.C. instead of being rejected, will have to be returned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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