2021 (9) TMI 674 - HC - Income Tax

Removal of office objection - appeal came to be dismissed for non removal of office objections - HELD THAT - Applicant is directed to file a further affidavit explaining why the office objections were not removed within four weeks from 28th August 2014 and in any case by 16th March 2016 and why nobody appeared on 16th March 2016 and still the application has been affirmed only on 4th February 2020 but lodged on 4th March 2020 and how after four years applicant realised that the appeal had been dismissed. This further affidavit shall be filed and copy served within two weeks from today. Respondent may file a reply to this application as well as to the additional affidavit to be filed and serve a copy thereof within a week of receiving a copy of the additional affidavit.

Summary

Issues: Failure to remove office objections leading to dismissal of appeal, delay in filing further affidavit, need for explanation regarding non-compliance with court orders.

The judgment by the Bombay High Court pertains to a case where the appellant failed to remove office objections as directed by the court, resulting in the dismissal of the appeal. The court noted the significant delay in compliance, with the matter being listed almost one and a half years later without any action taken. Despite the dismissal, the appellant only filed an application in 2020, citing "inadvertence" as the reason for the delay. The court expressed concern over the lack of a proper explanation for the non-compliance with the court's orders and the delayed realization of the dismissal.

The court directed the appellant to file a further affidavit explaining the reasons behind the failure to remove office objections within the specified time frame and the absence of any action on the scheduled date. Additionally, the appellant was required to clarify the substantial delay in filing the application and how they only became aware of the dismissal after four years. The court set a deadline for the submission of the further affidavit and mandated that a copy be served to the respondent within two weeks. The respondent was also given the opportunity to file a reply to the application and the additional affidavit within a week of receiving the documents.

Furthermore, the court scheduled the application for a hearing on 7th September 2021, indicating the importance of resolving the issues related to the non-compliance with court orders and the subsequent dismissal of the appeal. The judgment underscores the necessity for parties to adhere to court directives promptly and provide valid explanations for any delays or oversights in legal proceedings to ensure the efficient administration of justice.