Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987
7. Without touching the merits of these cases; we have heard the Ld.
DR on ground number 2 of both the appeals which commonly alleges
violation of principle of natural justice owning to insufficient
opportunity which resulted into ex-parte dismissal of appeals and subject
to rule 18 of ITAT-Rules 1963 perused material placed on record,
considered the facts in the light of settled legal position. At the outset,
after vouching sufficiency of reasons beyond undeliberate postal delay
of 21-22 days in instituting these separate appeals, we placing reliance
on 'Vijay Vishin Meghani Vs. DCIT & Anr' reported 398 ITR 250 (Bom)
and 'Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and
Others' reported at 167 ITR 5 (SC), in the larger interest of judice deem
it fit to condone the same holding as 'none should be deprived of an
adjudication on merits unless it is found that the litigant deliberately
delayed the filing of appeal.'