Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 383 - HC - Income TaxCondonation of delay - reasons for delay - removal of office onjection - whether Revenue/ Department was not aware of the objections? - Held that:- It is obvious that though aware of the conditional orders after lodging of the subject Appeal, the Revenue's Advocate and the Revenue officials did not take the requisite steps. They cannot now come out with such a version for seeking restoration of a dismissed Appeal. The cause shown is, therefore, not sufficient and lacks in bona fides. It is a case of gross negligence and utter callousness on the part of the Revenue/Department. In two similar Motions, we had deprecated the tendency of the Revenue to either blame it's Advocate or the procedural rules for the dismissal of their Appeals. The Appeals are dismissed for nonremoval of office objections. This Court and it's Registry derives no pleasure in dismissing the Appeals without adjudication on merits. There is a certain sanctity attached to the procedural rules. Even in the present case, more than one opportunity was granted to remove the office objections. This Court, on its judicial side cannot routinely set aside the orders of the Registry. The proceural rules cannot be set at naught or rendered redundant merely because the Government or Revenue is the litigant. The office objections being not removed within the time specified, all consequences under the rules follow. Pertinently, neither the procedural rules, nor the power of the Prothonotary and Senior Master to dismiss the Appeal as above or refuse it's registration are challenged. Hence the Notice of Motion is dismissed.
|