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TMI Blog2017 (8) TMI 1491X X X X Extracts X X X X X X X X Extracts X X X X ..... after it was noticed that this is the position in almost every matter. 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 sub-serve larger public interest. If they are found to be handing-love with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. Registrar (O.S.) has been drawing up a list and notifying the appeals regularly and intimating the parties and their Advocates through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is only when the arguments were proceeding that the Department discovered that the appeal for the Assessment Year 2002-03 has been rejected. 5. It is stated that the appeal was drafted by Mrs. Padma Divakar, a Standing Counsel, but the Department was not aware of the office objections nor it could take steps to remove them in time. It is only because of non-removal of office objections that the appeal came to be dismissed. 6. This dismissal is without adjudication on merits and though there is a delay of 1371 days in moving this application, the same be kindly condoned in the interest of justice. 7. We have already held in our order passed on 2182017 in Notice of Motion No.1156 of 2017 in Income Tax Appeal {L} No.1387 of 2014 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een noted by this Court. Such explanations or reasons are routinely assigned though there is a fullfledged legal wing or branch in the Department. 8. We have found that if the number of appeals filed by the Revenue are approximately thousand per year or more, then, we expect the Revenue to appoint and depute responsible officials and to follow up 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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