TMI Blog2010 (6) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... results in harassment to the assessees and creates unnecessary burden on the infrastructure of the Revenue department. - The “let the Court to decide” attitude needs to be given go bye. - On the aforesaid backdrop, we hope that the Chairman of the Central Board of Excise and Revenue shall consider the necessity of issuing circular, on the lines of the circulars issued by the CBDT, so as to reduce litigations arising out of indirect tax legislations. This will definitely go a long way to reduce pendency of the cases in the various Courts and at the same dine will help the officers of the department to concentrate more on the cases involving heavy stakes. Eventually, litigation expenses, burden of the Courts as well as that of the Revenue d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmally, senior advocates appear on behalf of Revenue assisted by two junior advocates. In spite of engaging multiple advocates, adjournments are sought. The matters are allowed to remain pending in the Court for a substantially long period of lime. With the result, they come up for hearing on more than two or three occasions. Adjournments are always taken and granted by the Court considering the substantial cause shown for the adjournment. All this results in payment of heavy professional charges to the advocates appearing for the department. Sometimes the expenses incurred by the Revenue are disproportionate to the stakes involved in the appeal and/or petition filed by the department. 4. In the aforesaid scenario, one can take judicial n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , C.I.T. v. Cameo Colour Co., (2002) 254 ITR 565 and C.I.T. v. M/s.Polycott Corporation, 2009 (318) ITR 144 (Bom.); wherein this Court had occasion to observe as under: 8. On the other hand on behalf of the assessee learned Counsel submits that filing of an appeal is referable to the issues. In other words if in respect of an appeal which is to be filed where the monetary limit exceeds Rs. 4.00 lakhs then in respect of the other years where the monetary effect is less the issue involved must be the same. Otherwise no appeal can be preferred. 9. Having considered the contentions, in our opinion, the instructions cannot be interpreted as a Statute though it is pursuant to the power conferred under Section 268-A.of the Income Tax Act. What ..... X X X X Extracts X X X X X X X X Extracts X X X X
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