Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1820 - HC - Income TaxCondonation of delay - rejecting the Appellant's appeal for non-removal of office objections - seeking condonation of delay of 286 days in seeking to set aside the self-operating order passed by the Prothonotary & Senior Master - HELD THAT:- We find that at the time of passing of the order dated 12th January, 2016 by the Prothonotary & Senior Master, the appellants were represented. The affidavits-in-support of the Notices of Motion are bereft of any particulars, in as much as, the basic date of when the Assessing Officer came to know of the dismissal of the Appeals for non-removal of office objections is even not mentioned therein. The Affidavits-in-support is most casual and there is no explanation even attempted to be offered for the delay. As decided in M/S. RELIANCE INDUSTRIES LTD. [2017 (8) TMI 1357 - BOMBAY HIGH COURT] 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 hand-in-glove with the assessee and adopt such tactics deliberately, then, we do not think that the Court is responsible for the same. All the three Notices of Motion are dismissed.
|