Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice would be defeated

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Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice would be defeated

 

There are a lot of appeals which are dismissed at the appellate forum for one or other technical issues without even examining the merits of the case. However, there is a relief from Calcutta High Court which has held that where a substantial question of law arises, appeal cannot be dismissed on technical grounds. The court observed that refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice would be defeated

 

 

This landmark decision is given in the case of Organon India Pvt Ltd (ITAT/16/2020)  by Calcutta High Court.

 

Let us have a short Overview of the case:

 

Facts of the case:

 

1. The department filed an appeal against the assessee, M/S. Organon (India) Pvt. Ltd along with a delay of 314 days.

 

2. The assessee contended that the affidavit filed in support of the condone delay petition, does not give any reason for the inordinate delay of 314 days in filing the appeal and the respondent has clearly mentioned about the various periods during which there has been no explanation for the delay.

 

3. The question before the Hon HC was whether to allow the appeal by the Income Tax Department condoning the delay in filing the appeals.

 

The Hon Calcutta HC held as under:

 

1. Some of the relevant principles would be that ordinarily a litigant does not stand to benefit by lodging an appeal laid; refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice would be defeated.

 

2. When substantial justice and technical consideration are pitted against each other because of substantial justice reserve to be deferred for, the other side cannot claim to have vested right if injustice is being done because of non-deliberate delay.

 

3. Where any substantial question of law arises, the appeal should not be thrown out on technical grounds. For such reasons, the application is allowed and the delay in filing the appeal is condoned.

 

With this, the issue was decided in favour of the assessee. The judgement would be highly relevant in various other similar issues apart from the issue of delay in filing the appeal by the assessee.

 

 

 

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