9911796707
TMI Blog2017 (8) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of motion to set aside this order of the Registrar/Prothonotary & Senior Master is moved as belatedly as 16-3-2017. 3. We inquired from Mr. Malhotra, appearing in support of this notice of motion, as to why we should condone this enormous delay in moving this notice of motion, as also why we should allow the Department to now comply with the procedural rules and remove the defects and deficiencies in the appeal which has been lodged and filed in 2013. 4. The only reason assigned is that the Department came to know of the rejection order of 13-6-2013 only when it was arguing certain other appeals and for the Assessment Years 2003-04 to 2006-07. It is only when the arguments were proceeding that the Department discovered that the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form the concerned official of the Department/Revenue at the Commissionerate level. If he/she fails to inform or seek instructions, the officials are not to be blamed as they are not conversant with procedural or substantive law. Such is the regular explanation and coming on record. It only means that the Department or Revenue official in-charge can claim that he is not obliged to attend the case or give any instructions to the Advocate or the arguing Advocate and his responsibility is over the moment the appeals and papers are handed over to the Panel Advocate. It is this disturbing trend and in matters after matters of the Revenue and which have been noted by this Court. Such explanations or reasons are routinely assigned though there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. This is no explanation for the delay of 1371 days and if for all these years the Revenue officials have not noticed the lodging, filing or pendency of an appeal, a conditional order of the Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalising them otherwise so as to subserve larger public interest. If they are found to be hand-in-glove with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. The Registrar (O.S.) has been drawing up a list and notifying 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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