-
2016-07-04
Condonation of delay is a matter of discretion of the Court and not of right of the applicant and hence, a subjective issue. However, the Courts, over the years, have laid down certain principles which may be considered in this regard. In general, the Courts have held that the approach towards condonation of delay has to be pragmatic and liberal and not pedantic. “Sufficiency of cause” is what matters and not the length of delay. In cases where there is delay on the part of the Department, the SC has held that the Courts should examine the cases on merits and should not dispose of cases merely on the ground of delay, particularly when huge stakes are involved. In this series of Insights prepared by the Taxsutra Database editorial team, we present you a snapshot of 40 select judicial pronouncements dealing with the issue.
RULINGS IN FAVOUR OF THE APPELLANT REQUESTING FOR CONDONATION:
|
S.No |
Citation |
Court / Bench |
Principle / Period of Delay |
|
1 |
|
SC |
Complete delay |
|
2 |
|
SC |
On principle - Expression ‘sufficient cause’ |
|
3 |
|
SC |
On Principle - Expression ‘sufficient cause’ |
|
4 |
|
SC |
On Principle - Expression ‘sufficient cause’ |
RULINGS IN FAVOR OF REVENUE:
|
S.No |
Citation |
Court / Bench |
Principle / Period of Delay |
|
1 |
|
SC |
Huge Tax involved |
|
2 |
|
P&H |
120 days |
|
3 |
|
Calcutta |
108 days - Governmental authorities as litigant |
|
4 |
|
Madras |
1649 days |
|
5 |
|
Gujarat |
Ground of limitation |
|
6 |
|
Calcutta |
79 days |
|
7 |
|
Karnataka |
278 days |
|
8 |
|
Bangalore |
439 days |
|
9 |
|
Mumbai |
1529 days |
RULINGS IN FAVOR OF ASSESSEE:
|
S.No |
Citation |
Court / Bench |
Principle / Period of Delay |
|
1 |
|
SC |
On Principle |
|
2 |
|
SC |
Subsequent development |
|
3 |
|
SC |
2 years |
|
4 |
|
SC |
1724 days |
|
5 |
|
Karnataka |
331 days |
|
6 |
|
Madras |
38 days |
|
7 |
|
Allahabad |
On Principle - Rights of the parties |
|
8 |
|
Madras |
5 Months |
|
9 |
|
Bombay |
On Principle |
|
10 |
Madhya Pradesh |
18 Months |
|
|
11 |
|
Panaji |
1021 days |
|
12 |
|
Bangalore |
578 days |
|
13 |
|
Panaji |
588 days |
|
14 |
|
Bangalore |
319 days |
|
15 |
|
Bangalore |
242 days |
|
16 |
|
Bangalore |
506 days |
|
17 |
|
Nagpur |
620 (Revenue Appeal) |
|
18 |
|
Cochin |
751 days |
|
19 |
|
Chennai |
1671 days |
|
20 |
|
Mumbai |
7 years 192 days |
|
21 |
|
Delhi |
43 years 8 months |
|
22 |
|
Bangalore |
1 year 7 months |
|
23 |
|
Jodhpur |
1660 days |
|
24 |
|
Chennai |
2569 days |
|
25 |
|
Bangalore |
333 days |
|
26 |
|
Delhi |
2 ½ Years |
|
27 |
|
Kolkata |
2041 days |
