FININ2MINJudgment Intelligence

Mool Chandra v. UOI

Important disclaimer

Finin2min Judgment Intelligence is provided for general informational and educational purposes only. It is not legal, tax, accounting, investment or other professional advice and is not a substitute for advice on the user's specific facts. The Finin2min summary, Q&A, reliance profile, fact-match indicators, comparisons and practical takeaways are editorial analysis and are not part of the Court/Tribunal judgment. Before citing, filing, advising or acting on a case, read the complete official judgment/order, verify the cause title, case number, coram, date, applicable statutory text and jurisdiction, and check subsequent appellate history, review/SLP status and later amendments. A similar fact pattern does not guarantee the same outcome. No advocate-client, CA-client or other professional relationship is created by use of this page.

Supreme CourtQuashed Or Set AsideAuthenticated primaryLater-history check open
Source status: Official issuing-authority judgment copy packaged. Open full judgment PDF. This is an official issuing-authority copy.

Case in 2 minutes

The reported Supreme Court order condones a 425-day delay and emphasises that the sufficiency of the cause, not the numerical length of the delay alone, is the governing consideration. The Tribunal was directed to decide the appeal on merits.

Case snapshot

Court / TribunalSupreme Court
Case numberCivil Appeal Nos. 8435-8436 of 2024
Decision date2024-08-05
Assessment yearNot stated in captured judgment metadata
Law familyIncome Tax
OutcomeQuashed Or Set Aside

Sections / provisions: 253; 254(1); Limitation

Questions before the Court / Tribunal

  • Condonation of 425-day appellate delay; cause matters more than length: The reported Supreme Court order condones a 425-day delay and emphasises that the sufficiency of the cause, not the numerical length of the delay alone, is the governing consideration. The Tribunal was directed to decide the appeal on merits.
SOURCE-DRIVEN CASE RECORD - condensed from the packaged judgment copy

Material facts and background

It would be apt and appropriate to narrate the factual background

for appreciating the rival contentions raised in these appeals and the parties are referred to hereinafter as per their rank in the High Court. BRIEF BACKGROUND 5.

The appellant was appointed to Indian Statistical Services in the

year 1982 and after being promoted as Deputy Director (STS) on regular basis in 1987 came to be promoted as Joint Director (JAG) on ad hoc basis in the year 1992 and regularised in 1993. In the light of the Judgment of this Court in Union of India and Others v. Tushar Ranjan Mohanty and Others (1994) 5 SCC 450 the appellant along with others was reverted in the year 1996 to the post of Deputy Director and again was promoted to the post of Joint Director w.e.f. 08.06.2005. 6.

Appellant came to be placed under suspension on 13.10.1997

followed by issuance of charge memorandum under Rule 14 of CCS 2

(CCA) Rules, 1965. The only charge against the appellant was that he had deserted his family consisting of his wife and two school going children in December 1985 and was residing separately along with another woman without judicial separation from his wife. The said charge sheet was issued on the basis of the complaint lodged by his wife during August 1997 and he was not paid salary from May 1996 to July 1997. 7.

Appellant / assessee submissions

The judgment copy does not separately set out this component in a distinct section; refer to the full order and the reasoning section below.

Revenue / respondent submissions

The judgment copy does not separately set out this component in a distinct section; refer to the full order and the reasoning section below.

Court / Tribunal analysis and reasoning

direction to the respondent authorities to consider his representation and same came to be disposed of by the Tribunal vide Order dated 08.05.2017 directing the respondents to dispose of the representation dated 27.07.2015 within a period of 90 days. This resulted in same being disposed of and intimation/communication was forwarded to the appellant on 09.11.2017 informing the appellant thereunder that representation dated 27.07.2015 has been considered & rejected. Appellant was also intimated that his 5

representations had already been disposed of and same had been intimated vide communication dated 20/22-11-2016 itself and also forwarded copy thereof to the appellant along with communication dated 09.11.2017. The communication dated 09.11.2017 came to be challenged by the appellant in O.A. No.3034 of 2018 as well as the communication dated 20/22.11.2016. The said O.A. is said to have been withdrawn by the Ld. Counsel appearing for the appellant purportedly without his consent and knowledge on 10.08.2018. The said order of the Tribunal dismissing the O.A. as withdrawn reads: “Learned Counsel for applicant seeks permission of the Tribunal to withdraw the O.A. 2. Permission is accorded. The O.A. is dismissed as withdrawn without prejudice to the right of the applicant to pursue his remedy in accordance with law.”

withdrawal of his application before the Tribunal only in the last week of August 2019 and immediately thereafter he had applied for certified copy of the order dated 10.08.2018 and filed another O.A. No.2066 of 2020 before the Tribunal along with Miscellaneous Application No. 3679 of 2019 for condoning the delay in filing the O.A. as he had been given opportunity to pursue his remedy in accordance with law. The application for condonation of delay came to be rejected by the Tribunal vide order dated: 10.12.2020 by observing thus:

“3. The delay involved is more than one year. It is not as if the applicant was not aware of the proceedings. As a matter of fact, the OA is filed against the order of dismissal, passed against him was allowed and relief was granted. It is in compliance with the order by the Tribunal, that the revised order of punishment was passed. The appellate authority rejected the appeal in the year 2016. It is not the case of the applicant that he did not receive the same. Further, the applicant was very much free to pursue the proceedings, ever since he retired. Except stating that his earlier counsel did not take proper steps, the applicant did not substantiate the reasons for delay. 4. We are not convinced with the reasons given in the MA. The same is accordingly dismissed. The OA shall also stand dismissed.”

No.5350 of 2022 before the Delhi High Court which dismissed the writ petition by impugned order while affirming the order of the Tribunal and observed that justifiable penalty had been imposed by the disciplinary authority. Hence, this appeal. CONTENTIONS OF LEARNED ADVOCATES 13.

appearing for the appellant that High Court on the one hand having opined not to entertain the writ petition on the ground of alleged unexplained delay, yet proceeded to deal with the matter on merits of the case, that too without affording an opportunity to the appellant and as such the appeal deserves to be allowed by setting aside the impugned order. He would

further elaborate his submissions by contending that Tribunal had committed an error in not condoning the delay of 425 days in filing O.A. No.2066 of 2020 and the delay was due to the mistake of the counsel, who without the knowledge and consent of the appellant had withdrawn the earlier O.A. No.3034 of 2018 and also without prejudice to the right of the appellant to pursue his remedy in accordance with law and it is on account of lack of knowledge of the appellant’s application having been withdrawn and on acquiring knowledge about such unilateral withdrawal appellant had taken immediate steps to prosecute his legitimate claim before the Tribunal by filing O.A. No.2066 of 2020 afresh along with an miscellaneous application No.3679 of 2019 for condonation of delay and as such Tribunal ought to have condoned the delay which refused to do so and same has been erroneously affirmed by the High Court. He would submit that a party should not suffer for the mistake of his counsel or the conduct of the counsel and he has placed reliance on Rafiq and Another Vs. Munshilal and Another (1981) 2 SCC 788 and N. Balakrishnan Vs. M. Krishnamurthy (1998) 7 SCC 123. 14.

receive liberal construction by the constitutional courts to advance substantial justice and the facts obtained in the instant case were sufficient to hold that the delay in filing fresh O.A. was not attributable to any laxity 8

Operative decision and relief

appellant representation was submitted to the authorities for complete exoneration and grant of promotion on par with his juniors. In the meanwhile, appellant attained superannuation and thereafter O.A. No.1579 of 2017 was filed for a direction to the respondents to consider the representation which was unattended and a direction came to be issued by the Tribunal on 08.05.2017 directing the respondents to dispose of the representation within a period of 90 days and accordingly it was disposed of as already noticed herein supra and intimated to the appellant by communication dated 09.11.2017. 19.

the writ petition or in other words confirmed the order impugned before the Tribunal on merits. This Court in Commissioner, Nagar Parishad, Bhilwara Vs. Labour Court, Bhilwara and Another reported in 2009 (3) SCC 525 has taken a view that while deciding an application for condonation of delay the High Court ought not to have gone into the merits of the case. It has been further held:“5. While deciding an application for condonation of delay, it is well settled that the High Court ought not to have gone into the merits of the case and would have only seen whether sufficient cause had been shown by the appellant for condoning the delay in filing the appeal before it. We ourselves have also examined the application filed under Section 5 of the Limitation Act before the High Court and, in our opinion, the delay of 178 days has been properly explained by the appellant. That being the position, we set aside the impugned order of the High Court. Consequently, the appeal filed before the High Court is restored to its original file. The High Court is requested to decide the appeal on merit in accordance with law after giving hearing to the parties and after passing a reasoned order.”

Authorities and precedents appearing in the judgment

  • Court in Union of India and Others v. Tushar Ranjan Mohanty and
  • Abhyankar case (N.L. Abhyankar v. Union

This list is machine-assisted from the judgment text and is not a substitute for checking the full citation chain in the PDF.

FININ2MIN ANALYSIS

Ratio and legal principle

The decision turns on Condonation of 425-day appellate delay; cause matters more than length. The operative result is classified as Quashed Or Set Aside. Read the rule only with the statutory version, factual findings and precedent chain recorded in the full judgment.

Why this judgment matters

The case is relevant to taxpayers, advisers and litigators dealing with Condonation of 425-day appellate delay; cause matters more than length. Its practical value lies in the interaction between the statutory text, the evidentiary record and the procedural route followed in this case.

Practitioner action points

  • Maintain a date-and-payment matrix for transfer, agreement, possession, investment and construction; capital-gains exemptions commonly turn on this chronology.
  • For litigation, attach the full judgment/order to the working paper and cite the paragraph/page supporting the proposition rather than relying on a headnote alone.

Do not over-read this case

  • Still check later appellate history before relying on the proposition
  • Apply the statutory law applicable to the relevant year; later amendments can change the result.
  • Check whether a later High Court or Supreme Court judgment has affirmed, distinguished, reversed or superseded this decision.

Finin2min Judgment Intelligence

Decision support built around the judgment: reliance, fact match, Q&A, section impact, related-case network and practical next steps.

Compare this caseBrowse by section

Can I rely on this judgment?

Authority levelSupreme Court
Reliance effectNationally binding, subject to a larger Bench, statutory amendment or later Supreme Court development.
Source integrityAuthenticated official-primary judgment copy is packaged.
Subsequent historySubsequent appellate history is not fully closed in the current ledger. Recheck before filing or opinion work.
Finin2min statusLater-history check open

Does this case match your facts?

Stronger match when

  • Your dispute raises the same core issue: Condonation of 425-day appellate delay; cause matters more than length.
  • The same statutory provisions or materially equivalent provisions apply: 253, 254(1), Limitation.
  • Your matter is at a comparable appeal/revision stage.
  • Your documentary/evidentiary record is materially similar to the facts the Supreme Court considered: It would be apt and appropriate to narrate the factual background for appreciating the rival contentions raised in these appeals and the parties are referred to hereinafter as per their rank in the High Court.

Weaker / distinguishable when

  • A later Supreme Court or jurisdictional High Court ruling changes the legal position.
  • The statutory provision was amended for your year or transaction.
  • Your evidence, transaction structure, notice chronology or procedural stage differs on a fact the judgment treated as material.
  • The case succeeded on a narrow jurisdictional/procedural defect that the authority has cured in your matter.

Questions this judgment answers

What was the main dispute in Mool Chandra?

The reported Supreme Court order condones a 425-day delay and emphasises that the sufficiency of the cause, not the numerical length of the delay alone, is the governing consideration. The Tribunal was directed to decide the appeal on merits.

Which facts mattered most to the result?

It would be apt and appropriate to narrate the factual background for appreciating the rival contentions raised in these appeals and the parties are referred to hereinafter as per their rank in the High Court. BRIEF BACKGROUND 5. The appellant was appointed to Indian Statistical Services in the year 1982 and after being promoted as Deputy Director (STS) on regular basis in 1987 came to be promoted as Joint Director (JAG) on ad hoc basis in the year 1992 and regularised in 1993.

What did the Supreme Court ultimately decide?

appellant representation was submitted to the authorities for complete exoneration and grant of promotion on par with his juniors. In the meanwhile, appellant attained superannuation and thereafter O.A. No.1579 of 2017 was filed for a direction to the respondents to consider the representation which was unattended and a direction came to be issued by the Tribunal on 08.05.2017 directing the respondents to dispose of the representation within a period of 90 days and accordingly it was disposed of as already noticed…

What legal principle can be taken from this judgment?

The decision turns on Condonation of 425-day appellate delay; cause matters more than length. The operative result is classified as Quashed Or Set Aside. Read the rule only with the statutory version, factual findings and precedent chain recorded in the full judgment.

Which provisions should be checked before relying on the case?

The case engages 253, 254(1), Limitation. The relevant statutory version for Not stated in captured judgment metadata should be checked together with any later amendment, notification, circular and controlling higher-court authority.

When is this judgment most useful to a taxpayer or adviser?

The case is relevant to taxpayers, advisers and litigators dealing with Condonation of 425-day appellate delay; cause matters more than length . Its practical value lies in the interaction between the statutory text, the evidentiary record and the procedural route followed in this case.

What could make this judgment distinguishable or unsafe to rely on?

Still check later appellate history before relying on the proposition Apply the statutory law applicable to the relevant year; later amendments can change the result. Check whether a later High Court or Supreme Court judgment has affirmed, distinguished, reversed or superseded this decision.

Can this judgment be cited as current law without another check?

Nationally binding, subject to a larger Bench, statutory amendment or later Supreme Court development. Subsequent appellate history is not fully closed in the current ledger. Recheck before filing or opinion work. Authenticated official-primary judgment copy is packaged.

Section / provision impact

  • 253 — 253 is part of the statutory framework considered in the context of condonation of 425-day appellate delay; cause matters more than length. Read the exact provision applicable to the relevant year with the Court/Tribunal reasoning.
  • 254(1) — 254(1) is part of the statutory framework considered in the context of condonation of 425-day appellate delay; cause matters more than length. Read the exact provision applicable to the relevant year with the Court/Tribunal reasoning.
  • Limitation — Limitation is part of the statutory framework considered in the context of condonation of 425-day appellate delay; cause matters more than length. Read the exact provision applicable to the relevant year with the Court/Tribunal reasoning.

How the decision changes your analysis

1. Frame the issue

Before using this authority, frame the issue under 253, 254(1), Limitation and identify the decisive facts/evidence. The result should not be assumed from the case title alone.

2. This judgment

The decision turns on Condonation of 425-day appellate delay; cause matters more than length. The operative result is classified as Quashed Or Set Aside. Read the rule only with the statutory version, factual findings and precedent chain recorded in the full judgment.

3. Current use

Nationally binding, subject to a larger Bench, statutory amendment or later Supreme Court development. Subsequent appellate history is not fully closed in the current ledger. Recheck before filing or opinion work.

Case network: similar and different outcomes

Authorities appearing in this judgment: Court in Union of India and Others v. Tushar Ranjan Mohanty and; Abhyankar case (N.L. Abhyankar v. Union

Closest related cases in the Finin2min repository

Related cases with a different result

Related-case links are repository similarity connections, not a claim that one judgment cites or overrules another. Use the cited-authority list and later-history check for formal precedent analysis.

Working-paper citation

Mool Chandra v. UOI, Civil Appeal Nos. 8435-8436 of 2024, Supreme Court, decided 2024-08-05

Full judgment and source trail

Read / download the authenticated official judgment PDF

Packaged source classOFFICIAL_PRIMARY_DIGITALLY_SIGNED_AUTHENTICATED
Pages16
SHA-25603ce8fa629f72f87629cec0975d0ac162731bf44e130b007ddc1582ec04e41da
Original source URLOfficial primary packaged locally; public page does not rely on third-party source links.
Source authenticationOfficial primary - valid embedded issuing-authority digital signature

Related Finin2min guidance