2015 (9) TMI 611 - HC - Income Tax

Legality of affidavit - Assessing Officer had filed the subject appeal has also filed affidavit dated 24 August 2015 pointing out that a mistake occurred on his part as he proceeded to file this appeal on the note prepared by his staff - Held that - We accept the unconditional apology of the present incumbent Assessing officer as well as erstwhile Assessing officer who was Officer responsible for filing the appeal. We trust that they would be more careful in the manner in which appeals/affidavits etc. are filed in the Court and would cease to adopt a casual approach as reflected in the filing and prosecution of the subject appeal. We accept the incumbent Assessing Officer s statement in the affidavit dated 24 August 2015 that there was no intent on his part to mislead this court in affidavit dated 29 June 2015 and that the same happened due to a genuine mistake and misunderstanding on his part. We trust that the Principal Commissioner of Income Tax would take appropriate action, if necessary, after considering the explanation received from the concerned officers. We accept the apology of the erstwhile and incumbent Assessing Officer and close the present issue.

Summary

Issues:
1) Concerns regarding the filing and prosecution of the appeal for Assessment Year 2008-09.
2) Lack of clarity on the status of appeals for Assessment Years 2006-07 and 2007-08.
3) Inadequate affidavits filed by the revenue officers.
4) Actions taken by the revenue in response to the casual approach in filing appeals.
5) Apologies tendered by the Assessing Officers for mistakes in filing and prosecution.
6) Expectations from the revenue regarding filing appeals only on valid grounds.

Analysis:

1) The High Court expressed dismay at the manner in which the appeal for Assessment Year 2008-09 was filed and prosecuted, noting a lack of clarity on the status of appeals for the preceding years. The Court raised concerns about misleading affidavits and the casual approach in handling the appeals.

2) The Court highlighted the need for proper verification of facts before filing appeals and directed officers to submit monthly status reports. The Principal Commissioner of Income Tax instructed officers to engage with appeals/writs until final disposal, seek explanations for lapses, and take appropriate action as necessary.

3) The Assessing Officers, in separate affidavits, acknowledged mistakes in filing the appeal and apologized for the errors. They assured the Court of increased vigilance in future filings. The Court accepted their apologies and emphasized the importance of avoiding casual approaches in filing and prosecution.

4) The Court reiterated its expectation for the revenue not to file appeals on concluded issues without valid justifications. It emphasized the importance of equal application of laws and avoiding unnecessary appeals to prevent overcrowding of the Court. The appeal was listed for admission on a specific date.

This detailed analysis covers the concerns raised by the High Court regarding the appeal process, the status of previous appeals, the actions taken by revenue officers, the apologies tendered for mistakes, and the expectations set for future appeal filings.