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2010 (11) TMI 745

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..... t able to give the particulars of the appeals or the outcome of those appeals or the stage at which those appeals are. Sometimes repeated adjournments are given to the counsel for the Revenue to supply such information. However, the Department is not able to give the information. This is happening only because there is no organized system which is adopted by the legal section of the Income Tax Department in pursuing these appeals. It is also because of non-computerization of the legal cell. Because of lack of proper coordination between different Departments or in action on the part of the officers of the nature specified above, the Department may be losing huge revenue. There are many other problems and it is not necessary to spell out all .....

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..... o Revenue). It was again sent on 01.01.2003 to the Central Circle Office and this time also the same was not accepted. Thereafter, the Income Tax Department obtained the certified copy of the order which was delivered on 29.09.2006. On this basis, learned counsel for the respondent contends that the limitation is to be counted from 31.02.2002 when the Tribunal's order was initially sent but the Income Tax Department refused to accept the same. The file sent by the Income Tax Department contains the photo-state copy of the Dispatch Register. As per this Register, 266 orders were sent by the Tribunal to the Department. The Department received these orders on 08.02.2002 except certain orders mentioned therein which includes the order in questi .....

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..... the impugned order, the Department takes abnormal time for supplying those copies and clearing such objections. This itself results in delay in taking up these matters. The Registry has, also, informed that many appeals which were filed 2-3 years ago are still lying under objections and those objections have not been removed. The tax effect in some of the appeals is very substantial. Even then no due care is taken by the Department in removing the objections and getting the appeals listed. It creates another kind of suspicion as well. Another difficulty which is repeatedly encountered in these appeals is that counsel for the Department for want of proper instructions, is not able to provide information regarding those matters where sim .....

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