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TMI BlogThe Supreme Court expresses concern about delays in filing of appeals by revenue.X X X X Extracts X X X X X X X X Extracts X X X X ..... The Supreme Court expresses concern about delays in filing of appeals by revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same. Revenue departments are well organized: The revenue departments are also well equipped to meet the deadlines and therefore, there should not be delay in filing of appeal by revenue. However, delay in filing of appeal is a very regular feature as we notice from case histories. In many cases delays are of long duration and are without specific and sustainable reasons. Besides the orga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nizational set-up in revenue departments, they can also take assistance of taxpayers. Many times when records or documents are not readily available with concerned departments, the officers request taxpayer to provide copy of relevant documents and taxpayer, provide the same to maintain cooperation and goodwill. Supreme Court express concern: Recently the Supreme Court has expressed concern abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut delays in filing of appeals by revenue and that too when significant amount of revenue is involved. In case of DIT vs. Citibank N.A. 2012 (9) TMI 523 - SUPREME COURT the Supreme Court has observed on the following lines: * In large number of cases, d a peculiar phenomenon of delay is found when the amount of revenue involved is high. * . In cases, where huge revenue/demand from the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is involved, invariably, there is inordinate delay in filing appeals before the High Court under Section 260A of the Income Tax Act, 1961, and in filing special leave petitions before this Court. * We do not know the reason why such inordinate delays take place only in matters of stakes. This aspect needs to be looked into. * This aspect has been brought to the notice of the learned Attorne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y General as well as the Ministry of Law in the past. This is one such case. Even in the past, this Court has raised a similar query. * For the reasons given in the Orders passed by the Supreme Court on 2nd July, 2012, and 13th August, 2012, on account of huge delay in filing the special leave petitions as also in filing the appeal before the High Court, The court had asked the Department to fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an affidavit explaining the delay in filing the above proceedings. * The affidavit has been filed. But it is reiteration of the same affidavit which has been filed earlier in the High Court and the Supreme Court. * Further, the affidavit has not been filed by the concerned officer. * The amount involved in this matter is approximately Rupees ninety crores. Since the affidavit in this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuant to Orders of court , as above, is not satisfactory, we want to know from the learned Additional Solicitor General as to whether the Department intends to hold a departmental inquiry for the above delay. * In the above circumstances, the Court directed the Registry to forward a copy of the order to the Hon'ble Finance Minister and Hon'ble Law Minister for doing the needful at the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental level so that such cases of revenue leakages do not recur. Thus we find that the Supreme Court has felt a need of departmental enquiry about delays in filing of appeal and SLP particularly when huge revenue is involved. taxmanagementindia.com Recent development: However during last about two years we have seen and observed that many appeals filed by revenue before Tribunal and High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are well within time or with delays of few days. The general trend of huge delay is losing and we find that now-a-days efforts are being made to file appeals in time. Considering organization and facilities available, time available and time allowed, computerization and standardization of forms etc. there should not be delay in filing of appeal by revenue. Reply By Pradeep Khatri as = Respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Sir,
It is how Government Departments work. They don't own any responsibility.
Best Regards,
Pradeep Khatri
Dated: 22-9-2012 X X X X Extracts X X X X X X X X Extracts X X X X
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