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2015 (8) TMI 1390 - HC - Income TaxDelay in filing and re-filing of the appeals - Held that:- There should be a system devised for the Deputy CIT, under supervision of the Additional CIT to monitor on a constant (if not daily) basis the adherence to time lines in various matters entrusted to standing counsel. If there is delay beyond the acceptable limit, for any reason whatsoever, it should be possible for the case to be re-assigned to another standing counsel with specific instructions to complete the further steps within the stipulated time frame. The defects pointed out by the Court are accessible on the net, and the Deputy and Additional CIT will keep themselves apprised of these on a regular basis case-wise to facilitate effective monitoring. The Court would like the ITD to ensure that in none of the matters there is a situation where (a) there is no one appearing for the ITD (b) even if they are, they have neither instructions nor papers. The Deputy CIT incharge of the Judicial Cell of the ITD in the High Court should coordinate with the Court Masters of the Court and provide a list of the names of standing counsel who will be appearing in the appeals should in the final hearing list. It will the responsibility of the Deputy CIT to ensure that the standing counsel who have been assigned the cases have the complete records. The Deputy CIT can obtain from the Court Masters of the Court, well in advance of the likely dates of hearing of the cases, soft copies of the complete case records available in the Court server, upon payment of the usual charges. It should not be an excuse for standing counsel of the ITD to take adjournments on the ground that they have no instructions or that they do not have the case papers. The Court would like to be shown the supplementary SOP on the next date of hearing. The Registry is directed to ensure that all the defects in the appeals/applications/replies/etc. filed are pointed out in the first instance. The defects pointed out after re-filing should pertain to or relate to the defects already pointed out in the first instance. They should not be fresh defects.
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