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2021 (9) TMI 780 - HC - Income TaxRemoval of office objections - HELD THAT:- We find that Applicant has devoted four pages only to give details of certain connected proceedings which were pending before the Tribunal. Applicant has devoted three paragraphs to comply with the directions passed by this Court in its order dated 10th August, 2021. In paragraph 5, the Applicant has made a general statement that incumbent AO came to know that the Appeal filed by the department on the issue of existence of M.N. Navale Bigger HUF, the Hon’ble High Court had dismissed the Appeal for want of removal of office objections - We are informed that Mr. Vipul Bajpayee is junior standing counsel today for the department. Moreover, the Applicant’s explanation for non removal of objection contains only conjectures. He says that in between “change in the standing counsel of the department may be the reason for non appearance ”; there is a possibility of communication gap can be between standing counsel and then AO.”, the new officer may not have been fully aware of dismissal of this case. As stated in the Affidavit in Reply, the department was constantly participating in the proceedings before Income Tax Appellate Tribunal on the existence of M.N. Navale Bigger HUF. Therefore, it is inconceivable that during the period 2012 – 19, the Authority never once enquired about the status of the Appeal before this Court. We are not inclined to grant the relief as prayed for by the Applicant to restore the Appeal that was dismissed pursuant to order dated 16th March, 2016.
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