The Petitioner no.1 is a Trust conducting the Petitioner no.2 High, School, a Marathi Medium Secondary School. The Law of Limitation ensures that the case is filed within the prescribed period so as to avoid unnecessary delays and is the epitome of the maxim, Vigilantibus non dormentibus jura subveniten. vs. SLAO reported in (2013) 14 SCC 81 while explaining, what would be meant by the word 'sufficient cause' the Supreme Court has, made the following observations in considering the case of delay of more, 9. The Court is under an obligation to exercise discretion judiciously and, The reliance placed on behalf of the Petitioners on various decision. As laid down in this case, Section 5 of the Limitation Act gives Court discretion, which has to be exercised in a way in which judicial power and discretion ought to be exercised upon well-understood principles. Limitation Act is clear by now. The Supreme Court has observed as under:-, The legislature has conferred the power to condone, delay by enacting section 5 of the Indian Limitation Act of, 1963 in order to enable the Courts to do substantial justice to, parties by disposing of matters on 'merits'. Other than that, the rule had been misread by the counsel, meaning that the mistake committed by the counsel was bona fide and not influenced by any mala fide intent. The Trial Court by way of interim order dated November 20, 2018 restrained the Applicant to sale/transfer and/or create any third party interest in the suit property (the impugned order). The act outlines the factors that can be considered in calculating the applicable time limit. Reason For The Delay synonyms The principal reliance on behalf of the Petitioners is on the. The only guiding principle to be, seen is whether a party has acted with reasonable diligence and, had not been negligent and callous in the prosecution of the, matter. hence, the test of bonafides of the applicant is required to be applied. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Congratulations! The application has to state sufficient cause for causing a delay in filing an appeal. It acknowledges that genuine challenges or unanticipated circumstances might occasionally make it difficult to fulfill tax-related duties on schedule. Lanka Venkateshwarlu (D) by LRs Vs. State of A.P. By the impugned, order, the Tribunal has allowed the application preferred by Respondent No.1 for, condonation of delay of three years and eight months in filing an appeal under, Section 9(1) of the Maharashtra Employees of Private Schools (conditions of. The Respondent no.1 stated that he being the, only male member was required to do all work outside the house, to take his, father to the hospital and to look after all household affairs and therefore, could, not leave Ahmadnagar to come to Mumbai and take steps to file appeal against the, oral termination. Continuing to file further appeals may be equivalent to opening a floodgate which causes more wrongs than rights. According to it, any appeal or application may be admitted after the prescribed period if the applicant/appellant is able to satisfy the Court that they had sufficient cause for not instituting the appeal/application in the prescribed period. A litigant does not stand to benefit by. All Rights Reserved. explained as lack of knowledge of the decision of the lower court due to Learned counsel for the respondent no.1 has opposed this prayer. In a recent judgment of the Supreme Court in the case of S.Ganeshraju (Dead), through Lrs and another vs Narasamma (Dead) through Lrs and ors, reported in (2013) 11 Supreme Court Cases 341 the Supreme Court in, dealing with an issue of condoning delay as falling under section 5 of the, Limitation Act has held that section 5 of the Limitation Act is required to be, given a liberal construction so as to advance substantial justice. Ramlal, Motilal & Chotelal v. Rewa Coalfields Ltd. , the Court held that while interpreting Section 5 of the Limitation Act, two important considerations need to be made: In case of expiry of prescribed period of prescription, a right in favour of the decree-holder arises, according to which the decree can be treated as binding between the parties. It must be applied in a sensible manner and not a literal one. But the law provides remedy for the delay also. The expiry of such time period leads to extinguishing the remedy of the aggrieved party. To communicate to the appellant that he may not have to be ready as the condonation of delay is a condition precedent to hearing their appeal. CIT (Appeals) shows that the application filed by the assessee for condonation of delay giving the above reasons, however, was not found acceptable by him on the ground that the same was without any basis and factually incorrect. The delay was condoned and the appeal dismissed. Thus, the Applicant has made out a case for condonation of delay of 399 days. Explanation. For the purposes of this section, (a) in excluding the time during which a former civil proceeding was pending, the day on which that proceeding was instituted and the day on which it ended shall both be counted; (b) a plaintiff or an applicant resisting an appeal shall be deemed to be prosecuting a proceeding; not enough to turn down his plea and to shut the door against him. They are meant to see that parties do not resort to dilatory The Applicant further contended that he has a good case on merits and if the application is not allowed, it would cause grave injustice. Other than an application under any of the provisions of, Order XXI of the Code of Civil Procedure, 1908. . (See: Manindra Land and Building, Corporation Ltd. v. Bhootnath Banerjee & Ors., AIR 1964, SC 1336; Lala Matadin v. A. Narayanan, AIR 1970 SC, 1953; Parimal v.Veena @ Bharti AIR 2011 SC 1150; and, Maniben Devraj Shah v. Municipal Corporation of Brihan, Mumbai AIR 2012 SC 1629.) In the end the court prefer liberal approach in favour of justice and favour only reasonable excuses to condone any delay in filing an appeal .However the court must be convinced beyond reasonable doubt that the delay was genuine and it must be condoned in favour of justice. Sample 1. ); (iv) 1999(4) All MR 57, (Mahavira Trading Company & Ors. Respondent no.1 because of ill health was false. Application under Section 5 of the Limitation Act for condonation of delay in filing __. The Act postulates time-limits for different suits and mentions the time period within which a suit, appeal or application can be instituted. The accused had no underhand to do so. There is no presumption that delay in approaching the, court is always deliberate. explain the delay. Parties to bear their own costs. It, is common knowledge that this Court has been making a, justifiably liberal approach in matters instituted in this, Court. In the facts of the said case, the Respondent, no.1 had approached the school tribunal after a period of 9 years and 11 months to, challenge the appointment of the appellant as a Headmaster of the school. Vs. Mst.Katiji and Ors. (supra), and on, examining the facts of the present case, it is clear that there are no malafides on, the part of Respondent no.1 in approaching the School Tribunal. . Kunwar Rajendra Singh v. Rai Rajeshwar Bali and others. What are provisions regarding production of documents in CPC? The reliance of the Petitioners on this decision of, In adverting to the settled principle of law as laid down by the, Supreme Court in the decisions of S.Ganeshraju (Dead) through Lrs and, another vs Narasamma (Dead) through Lrs and ors. (supra), Londhe. Today, I will talk about the case of Dr. there can be some lapse on the part of the litigant concerned. In India, under section 139 of the Income Tax Act, each assessee is expected to file his or herincome tax returnwithin the time frame specified. Condonation of Delay Under Limitation Act, 1963. In genuine circumstances of delay, the assessee has a remedy under section 119(2)(b) of the Income Tax Act, 1961. tactics but seek their remedy promptly., h. There is no presumption that delay in approaching the court is always deliberate and in every case of delay, The delay was condoned and appeal thereby dismissed. 226, has been frequently considered by this Court and the true, legal position in that behalf is no longer in doubt. Application for Condonation of Delay in Filing of Appeal - Tax Guru points need to be considered while considering an application for condonation Step 5: On the Select ITR page, select the record for which you want to raise a condonation request for delay in ITR-V submission and click Continue. A delay in receiving a doctor's signature on the death certificate, a medical examiner's signature after an investigation, signed documents from the next of kin, and payment can delay the cremation process. The litigant has nothing to gain by resorting to delay and runs a serious risk. It is submitted that the, grounds which are given are reasonable, bonafide and that no contrary material is, produced on record to show that the trauma and the sufferings as caused to the. , the question before the Court was whether the delay in filing appeal should be condoned under Section 5 of the Limitation Act. The second respondent instituted revisional proceedings before the Sessions Judge . be admitted after the prescribed period if the appellant/applicant satisfies After considering the submissions made by both the parties, the court held that the case of the Applicant was fit for condonation. placed on record. Condonation of delay is a doctrine mentioned in. The Applicant intended to file an Appeal against the impugned order, however, failed to do so within the stipulated limitation incurring a delay of 399 days. It was his case that he had spent all his savings and earnings on the, treatment of his parents and did not have sufficient money to fulfill family's basic, needs and other necessities. Prepare a petition for condonation of delay. There is a specific format of the petition. The Company may condone delay in claim intimation / document submission on merit, where it is proved that delay in reporting of claim or submission of claim documents, is due to reasons beyond the control of the insured. You should file the suit at the right time, during the limitation period. What is "sufficient cause" for condonation of delay? Exceptions to Condonation of Delay Section 5. The practice of admitting such appeal subject to an opinion regarding limitation was disapproved by privy council, and it stressed the need of adopting a procedure for settling the final determination of the question as to limitation before admission of appeal. It also applies to situations where taxpayers want to file past-due income tax returns after the filing deadline has passed. However, when a delay is condoned, the highest that can happen is that the case will be decided on merits, i.e. Whether it is permissible for complainant to fill up details of cheque beyond knowledge of accused? Katiji prescribed certain principles which need to be followed while administering the doctrine of condonation of delay: The following are the instances where condonation can be granted: By the means of this judgment, the need for a rule of limitation was justified. 14. The Respondent upon turning major filed a Civil Suit contending that the suit property being an ancestral property, the Respondent had a right in the undivided share in the property by birth as Coparcener. the Court should follow a pragmatic and rational approach in explaining every single days delay. Length of the delay is immaterial, and the cause of the delay found to be satisfactory. court within the period of limitation, generally as a normal rule, delay should be condoned. delay condonation application was correct. Whether the daughter can get a partition of ancestral property by disowning relinquishment deed? Date: January 10, 2022 To, The Principal Commissioner Income Tax Department New Delhi Sub: Regarding condonation of delay of IT return filing Dear Sir, I, Anirudh Sharma, with PAN card no. As his father was bed-ridden and helpless and as there was, nobody to look after the farming work, he was required to look after the.
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