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2017 (8) TMI 1358 - HC - Income TaxNon-compliance with the procedural rules - Held that:- It is unfortunate that the officials of the Revenue and in charge of filing such Appeals merely hand over the papers to their Advocates and thereafter, refuse to follow up the case. It is convenient for them to thereafter blame the Advocate and upon lapse of more than two and half years. This is what has happened in the instant case and we do not think that paragraph 6 of the affidavit-in-support, which purports to inform the Court that it is only when another Appeal for the assessment year 2005-2006 came up on board on 8th June, 2017, that the Advocate, who had filed the instant/present Appeal, informed the Revenue of the conditional order, can be termed as a sufficient cause. That cause which is bonafide, truthful and reasonable alone can be accepted. This explanation or reason fails to inspire the confidence of this Court. Revenue officials were aware that in subsequent years, the same issue was dealt with by the Tribunal and it was answered against them. The Tribunal follows it's order of prior assessment years and if the issue is identical applies to its subsequent or successive Assessment Years. When an Appeal is brought challenging the Tribunal's order for the subsequent Assessment Year, then, on the date of its presentation, the Revenue officials were aware that it had filed an Appeal for the prior Assessment Year and interest of justice demands that both are tagged and heard together. The same Advocate has been instructed to file both Appeals. Thus, the version is not reliable at all.
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