CWP Nos.10837 and 10881 of 2009 #1# IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP Nos.10837 and 10881 of 2009 Date of Order: 27.7.2009 M/s Om Steel Traders, Novelty Road Karnal, Vinod Garg, Proprietor ...Petitioner Versus State of Haryana and others ....Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Avneesh Jhingan, Advocate for the petitioner(s). Ms. Ritu Bahri, DAG, Haryana for the respondents. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporter or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR,J This petition is directed against order dated 24.12.2008 passed by Haryana Tax Tribunal in STA Nos.90 & 91 in respect of assessment years 2004-2005. The basic reason for dismissal of the appeals by the Tribunal is that the counsel for the appellant was not available and a telegram for adjournment was sent. It was also observed that in the past also, six dates were taken. The Tribunal proceeded to decide the application under Section 5 of the Limitation Act, 1963 seeking condonation of 89 days delay observing that on perusal of the application it was found that the reason of delay in filing of the appeal was long illness of the family member followed CWP Nos.10837 and 10881 of 2009 #2# by death. The Tribunal has also taken notice of the fact that no documentary evidence in support of the aforesaid fact has been furnished nor any dates of illness or the relationship of the deceased family member was disclosed. Accordingly, application was dismissed. Before us, learned counsel for the petitioner has placed on record Death Certificate dated 27.2.2007 showing that Smt Bimla Devi died on 27.2.2007. The relationship disclosed in para No.5 of the petition (CWP No.10837 of 2009) is that the deceased was grand-mother of the proprietor of the firm, who had died after long illness. Notice of motion was issued to respondents-State and Ms. Ritu Bahri, DAG, Haryana has put in appearance. She has supported the order of the Tribunal. After hearing learned counsel for the parties, we find that the Tribunal could have decided the application seeking condonation of delay after insisting upon the petitioner to place on record documents in support of the application filed under Section 5 of the Limitation Act, 1963 and it was only after their inability to furnish those documents that the Tribunal could have proceeded to decide the appeal. Such a view should have been taken in view of the fact that the petitioner had already deposited the whole demand raised on 28.8.2008. It could not be concluded that intentionally delay was being caused in order to avoid the payment of demand or taking advantage of any stay order passed by the Tribunal. Ms. Bahri, learned State counsel, has pointed out that the date of death is 11.2.2007 whereas the appeal itself had been filed after that date. Be that as it may, the long illness of the mother of the petitioner, which has ultimately resulted in her death is a relevant factor and in light of documents, which may be placed CWP Nos.10837 and 10881 of 2009 #3# on record /file of the Tribunal by the petitioner, the issue is required to be examined by the Tribunal. Accordingly, we are of the view that the petitioner deserves to be given a chance by placing on record all the relevant documents in support of the application and then the Tribunal could decide the issue of condoning 89 days delay in filing of the appeal. In view of the above, order dated 24.12.2008 passed in both the cases is quashed. The matter is remanded back to the Tribunal for decision afresh on the application by taking into account the documents regarding illness and Death Certificate. The parties through their counsel are directed to appear before the Tribunal on 10.8.2009, however, the same shall be subject to payment of Rs.5000/- as costs, which shall be paid by the petitioner to the respondents-State in each case. A photo copy of this order be placed on the file of connected case. ( M.M. KUMAR ) JUDGE July 27, 2009 ( JASWANT SINGH ) manoj JUDGE