Jurisprudentiol – Tuesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Central Excise

Appellant to be given one more chance by the appellate authority to present sufficient cause for condonation of delay in filing appeal – CESTAT

I set aside the impugned order so as to give the appellant a reasonable opportunity to plead, prove and succeed before the lower appellate authority in the delay condonation application, and thereby, an opportunity to prosecute their appeal before the lower appellate authority. Accordingly, the appellant shall have an opportunity to convince the Ld. Commissioner( Appeals) by proving the facts contained in the explanation for delay through proper affidavit and medical records.

Income Tax

Spl Bench decision against VSNL's claim of deduction u/s 80IA - ROM - Joint conference and discussion are integral parts of decision-making process in multiple member benches - It is essentially a decision of Members constituting Special Bench as to whether or not joint conference is necessary before draft can be finalised: ITAT Spl Bench

A three-Member Special Bench of the Tribunal had dismissed the appeal filed by VSNL in 2007, regarding its claim of deduction under section 80IA (See 2007-TIOL-261-ITAT-MUM-SB ). The assessee thereafter filed a miscellaneous petition on the ground that certain apparent mistakes had crept in the original order of the Tribunal. The matter came up before a Special Bench which has dismissed the misc petition.

Customs

Intellectual property case - Inventor of Plurality of Subscriber Identity Module ( SIM ) files writ against Customs Order – Writ not maintainable when facts are disputed and efficacious appellate mechanism is available: Madras HC

It is well settled in law that the disputed facts cannot be decided in a writ petition under Article 226 of the Constitution of India Whether the High Court is entitled to go into the disputed questions of fact in a writ petition filed under Article 226 of the Constitution of India, is already decided by the Honourable Supreme Court.

See our columns Tomorrow for the judgements