Condonation of delay -writ to high court

Hi T.N. Reddy,

This is a delicate situation because courts generally do not entertain ignorance or negligence of the law as a valid reason for condonation of delay, especially in matters of limitation. However, here are some pointers and approaches you might consider when drafting a writ petition or dealing with the High Court:

1. Focus on Exceptional Circumstances:

• Emphasize the extraordinary situation created by the COVID-19 pandemic, which affected the timely receipt of notices/orders.

• Argue that the assessee was not in fault but faced circumstances beyond control, such as lockdowns, postal delays, or restrictions.

• Courts have been more sympathetic towards delays caused due to pandemic-related disruptions.

2. Stress on Substantial Justice:

• Advocate that delay should not come in the way of adjudicating the matter on merits.

• The main principle is that the court should lean towards deciding on the rights and liabilities rather than technicalities.

3. Refer to Relevant Judgments:

• Cite Supreme Court and High Court rulings where condonation of delay was allowed on grounds beyond just ignorance, especially during the pandemic.

• Examples include cases where delays due to lockdowns and disruptions were condoned.

4. Argue Genuine Lack of Awareness:

• While mere “ignorance” is usually insufficient, you can frame it as genuine lack of knowledge of the order and its consequences due to the pandemic impact.

• Stress that the assessee took immediate steps once they became aware.

5. Show No Prejudice to Revenue:

• Mention that allowing condonation will not prejudice the revenue or cause hardship.

• On the contrary, it promotes fairness and justice.

What to Avoid:

• Do not solely rely on “ignorance of law” or “negligence” as the ground.

• Avoid making the delay seem deliberate or careless.

Sample Grounds you may argue in the writ:

• Delay occurred due to extraordinary COVID-19 disruptions affecting communication and awareness.

• The assessee acted diligently after becoming aware of the orders.

• There is a larger interest of justice in hearing the matter on merits.

• Denying condonation would result in severe prejudice to the assessee.