2021 (11) TMI 1212 - HC - Income Tax

Appellant not sure whether the appeal had been served or not - HELD THAT - Board was released on Friday i.e., 12th November 2021 and as an Advocate on record we would expect Mr. Pinto to check his file and inform the court whether the appeal has been served. In any case it is four and half years since the appeal was filed and it is rather unfortunate that the revenue being the biggest litigant in this court does not even bother to ensure that after filing of appeals copies are served on respondent and file affidavit of service. Everyday many matters get adjourned because the Advocates are unable to assist the court on this service aspect. Commissioner of Income Tax (Judicial) of Mumbai and Pune is directed to ensure that every appeal filed by them which are pending admission is served on respondent within two weeks from today and affidavit of service is filed within one week thereafter. If such service is not effected and affidavit of service is not filed the appeals will stand dismissed without further reference to the court. Time given for service may appear to be a little short but the fact is appellant had more than 4 years to serve. Subject to above order being complied with this appeal be listed on 7th December 2021.

Summary

**Summary of the Judgment:**In the case before the Bombay High Court, presided over by Justices K.R. Shriram and Amit B. Borkar, the court addressed procedural lapses in the service of appeals by the Revenue. Mr. Arvind Pinto, representing the appellant, was uncertain whether the appeal had been served. The court expressed concern over the Revenue's failure to ensure service of appeal copies on respondents, noting that "it is rather unfortunate that the revenue being the biggest litigant in this court, does not even bother to ensure that after filing of appeals copies are served on respondent and file affidavit of service."The court directed the Commissioner of Income Tax (Judicial) of Mumbai and Pune to ensure that all pending appeals are served on respondents within two weeks, with an affidavit of service filed within one week thereafter. The court warned that failure to comply would result in the dismissal of the appeals "without further reference to the court."The court acknowledged that while the time for service may seem short, the appellant had over four years to serve the appeal. The order was to be communicated to the relevant tax authorities to prevent claims of ignorance. Compliance with the order would allow the appeal to be listed on December 7, 2021.