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TMI Blog2018 (3) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice objections. The Affidavit-insupport is bereft of any particulars. It is most casual and even the date when the deponent came to know of the rejection of the Appeal is not mentioned. There is no explanation even attempted to be offered for the delay. - NOTICE OF MOTION NO. 109 OF 2018 INCOME TAX APPEAL (LODG) NO. 1226 OF 2015 - - - Dated:- 1-3-2018 - M. S. Sanklecha And Sandeep K. Shinde, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e when the deponent came to know of the rejection of the Appeal is not mentioned. There is no explanation even attempted to be offered for the delay. 3. Infact in similar circumstances, our Court in Commissioner of Income Tax V/s. Reliance Industries Limited reported in [2017] 84 taxmann. Com 313 (Bombay) had made the following observations :- 8. We have found that if the number of appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as set out and the explanation as forwarded today, on affidavit and belatedly, reflects total negligence and callousness of the Revenue officials. Their attitude shows that they are not at all vigilant and interested in pursuing the cases filed by the Department involving a tax effect of crores of rupees. They expect the Court to be lenient and liberal and pardon them every time. It is this approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appeals regularly and intimating the parties and their Advocates through the High Court website that they must attend to these cases or else all consequences including dismissal without adjudication on merit, will follow. If this is a known fact to all practising Advocates, including the Revenue's Advocates, then, we do not think that any special treatment can be claimed. 4. Inspit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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