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TMI Blog2018 (6) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... lication would still be liable to be dismissed - thus this is for the reason that the genesis of the present Notice of Motion is the order dated 9th February, 2017 passed by the Prothonotary and Senior Master which has granted time to remove office objections on or before 9th March, 2017 failing which the petitioner appeal was to stand rejected for non removal of office objections. The applicant Revenue failed to remove office objection resulting in the appeal itself being rejected by the Prothonotary and Senior Master. Hence we see no reason to condone the delay of 374 days in taking out this application. - NOTICE OF MOTION (L) NO. 534 OF 2018, INCOME TAX APPEAL (L) NO. 1622 OF 2016, NOTICE OF MOTION NO. 307 OF 2018 - - - Dated:- 8-6-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The application for condonation of delay as made does not apear bona fiade, as it is clear that applicant failed to remove the office objections though the the applicant secured extension of time to remove the office objection on three occasions from the Prothonotary and Senior Master. Therefore, they were very much aware of the fact that the office objections had to be removed with the office of the Prothonotary and Senior Master and yet the affidavit offers no explanation as to what steps were taken by the Revenue after the last extension to remove office objections by three weeks granted on 6th April, 2017 by the Prothonotary and Senior Master. The only reasons made out in the affidavit in support is administrative difficulty inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were well aware or conversant with the issues involved including the prescribed period of limitation for taking up the matter by way of filing a special leave petition in this Court. They cannot claim that they have a separate period of limitation when the Department was possessed with competent persons familiar with court proceedings. In the absence of plausible and acceptable explanation, we are posing a question why the delay is to be condoned mechanically merely because the Government or a wing of the Government is a party before us. Though we are conscious of the fact that in a matter of condonation of delay when there was no gross negligence or deliberate inaction or lack of bonafide, a liberal concession has to be adopted to advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p the legal cases and matters in this Court. The officers cannot pass on the buck to some junior level employees or clerical staff. This is routinely happening inasmuch as the Departmental heads have not been attending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They hand over the papers to Advocates and thereafter are not bothered about the outcome of these appeals. It is for the Revenue or the Department to take the necessary action but they do not feel obliged to do so. They expect this Court to condone serious lapses in their functioning by accepting above cause as sufficient. The cause as set out and the explanation as forwarded today, on affidavit and belatedly, reflects total negligence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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