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TMI Blog2018 (8) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the statement made by the learned Addl. Solicitor General, the Associate of this Court requested the Advocate Mr. Pinto, who had filed the praecipe to suitably modify the same. However, Mr. Pinto refused to do so and has made comments in an SMS sent to the Associate of this Court, which are not at all justified. Thus, we have informed the learned Addl. Solicitor General and Mr. Mohanty who were in Court at 11.00 a.m. that these appeals are being kept on board at 3.00 p.m. for passing appropriate orders. 2. On 27th June, 2018, the following order was passed in Income Tax Appeal No. 130 of 2016 and 151 of 2016 : "1. These two appeals under Section 260A of the Income-Tax Act, 1961 (the Act) challenge the order dated 8th June, 2015 passed by the Income-Tax Appellate Tribunal (the Tribunal) relating to Assessment Years 2009-10 and 2010-11. 2. In both the Appeals, the Revenue has urged the following questions of law for our consideration : " 1. Whether, on the facts and in the circumstances of the case and in law, the Hon'ble Tribunal is justified in deleting the disallowance made under Section 36(1)(Va) read with Section 2(24)(x) of the Act on account of Employee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 dated 22nd November, 2001. The order also records that nothing was shown by the Revenue as to why the decision of Gujarat High Court should not be followed. Infact, it appears earlier orders in respect of appeals of 2011 admitting this question was pointed out by the Revenue. It may be pointed out that, the same Advocate appeared for the Revenue in M/s. Hindustan Unilever (supra) and in M/s. Milton (P) Ltd. (supra) and Confidence Petroleum (I) Ltd. (supra). It is noted that, the decision in M/s. Hindustan Unilever (supra) at the time, the Court admitted the appeals by M/s. Milton (P) Ltd. (supra) and Confidence Petroleum (I) Ltd. (supra) was not pointed out to the Court. Besides, at the hearing of the appeal of Hindustan Unilever (supra) the fact that Income Tax Appeals No. 841 and 842 of 2011 were already admitted was not pointed out. 1. We are pained at this attitude on the part of the State to obtain orders of admission on pure questions of law by not pointing out that an identical question was considered by this Court earlier and dismissed by speaking order. (iv) This is not for the first time that this has happened on the part of the Revenue. On an earlier occasion also, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso request the Additional Solicitor General to assist us on the next date. 7. Stand over to 3 weeks i.e. 18th July, 2018." 3. On 25th July, 2018, the following order was passed in Income tax Appeal No.293 of 2016. "1. This appeal challenging the order dated 29th April, 2015 of the Income Tax Appellate Tribunal relates to Assessment Year 2009-10. 2. The issue raised in this appeal is identical to the one raised in Income Tax Appeal Nos. 130 of 2016 and 151 of 2016 which are on board today. The Revenue is represented by the learned Additional Solicitor General. This appeal is adjourned to be tagged along with Income Tax Appeal Nos. 130 of 2016 and 151 of 2016 which have been adjourned to 1st August, 2018. 3. The order passed on 27th June 2018 in Income Tax Appeal Nos. 130 of 2016 and 151 of 2016 would also equally apply to the present appeal. The learned ASG is requested to assist the Court in this appeal also. 4. Stand over to 1st August, 2018." 4. All the three appeals were on board yesterday. No affidavit is filed by Revenue in any of the three appeals. At that time, it was not disputed by the Revenue that the decision of this Court in Hindustan Unilever Ltd. (supra) rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate that you are acting under instructions, but what you are pressurising me to do is both wrong and unethical.. No Advocate of any worth would stoop so low. Sorry I am not able to comply with this rather unusual demand. Regards, Advocate Arvind PINTO" 7. Today in Court we again confirmed from Mr. Mohanty, learned Counsel appearing for the Revenue, whether the facts recorded hereinabove by us about what transpired yesterday morning in Court is correct. Mr. Mohanty states that the facts of what transpired in Court is correctly recorded. 8. The aforesaid SMS communication by Mr. Pinto to the Associate of this Court is contrary to the statement made on behalf of the Revenue yesterday by the learned Additional Solicitor General, assisted by Mr. Mohanty, learned advocate for the Revenue. Requesting an Advocate to put in a praecipe the facts which correctly records the reason for having the matters taken out of turn and being put on board, does not in any manner detract from dignity of an advocate. We are not sure, whether this indignation on the the part of the Advocate Mr. Pinto stems from not understanding our view or it is a made up indignation so as to accuse of us of pressurizin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne call was received by him from the Associate of this Court. 13. Today, Mr. Pinto, contrary to the statement made on 1st August, 2018 by the Addl. Solicitor General states that he had pointed out the earlier decision of this Court to the subsequent bench which admitted the Revenue's appeal in the case of Miltons Pvt. Ltd. (supra) and Confidence Petroleum India Ltd. (supra). However, we pointed out to him that there is nothing on record to indicate the same and also the fact that no affidavit to the above effect has been filed. This particularly even when our orders dated 27th June, 2018 (in ITA Nos. 130 and 151 of 2016) and 25th July, 2018 (in ITA Nos. 293 of 2016) proceeded on the above basis. At this, he responded by pointing out to Ms. Sathe, advocate and Mr. Jasani, advocate, who were present in Court in the matters which were admitted by this Court after the decision in M/s. Hindustan Unilever Ltd. (supra), stating that they would corroborate his statement. However, when specifically asked both of them stated that they do not remember his citing the decision. In any case, we have now kept the matters for final disposal. Therefore, we do not dwell upon this now. 14. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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