| COURT: | ITAT Cochin |
| CORAM: | Chandra Poojari (AM), George George K (JM) |
| SECTION(S): | 253, 254 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Condonation of delay, delay |
| COUNSEL: | Mathew Joseph |
| DATE: | June 25, 2018 (Date of pronouncement) |
| DATE: | November 13, 2018 (Date of publication) |
| AY: | 2006-07 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 253: Delay of 2819 days in filing the appeal caused by the fault of CA/ Counsel has to be condoned. the expression “sufficient cause” should be interpreted to advance substantial justice. If there is "sufficient cause", the period of delay cannot be regarded as excessive or inordinate (All judgements considered) | |
Under the scheme of Constitution, the Government cannot retain even a single pie of the individual citizen as tax, when it is not authorised by an authority of law. Therefore, if we refuse to condone the delay, that would amount to legalise an illegal and unconstitutional order passed by the lower authority. Therefore, in our opinion, by preferring the substantial justice, the delay of 2819 days has to be condoned
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