TMI Blog2015 (7) TMI 687X X X X Extracts X X X X X X X X Extracts X X X X ..... had already been made available to learned counsel for the Department. If Mr. Sawhney could not after 4th February 2015 get those details for some reason, there was sufficient time for him to have taken steps since then to obtain them. The details, as recorded in the Court's order, were indeed given to the previous counsel Mr. Madan and ought to have been handed over by him to the Department. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant, the Court passed the following order: Adjournment slips have been circulated. Relist these appeals on 10th November 2014. It is stated that the Respondent-Assessee in ITA Nos. 1735/2006 and 1742/2006 has expired. Details of legal representatives have been made available to the counsel for the Revenue for moving necessary application in accordance with law. 3. The Court has ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution was filed by the Revenue. 5. On 4th February 2015 when the appeals were listed there was a change of counsel. Mr. Rohit Madan was substituted by Mr. Kamal Sawhney, Senior Standing Counsel. Although Mr. Sawhney himself did not appear on that date, his associate Mr. Basabraj Chakraborty appeared on his behalf. The Court then passed the following order in the presence of Mr. Chakraborty: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enable the Appellant /Revenue to file an application for substitution after the details are received from learned counsel for the Respondent. 8. In reply, it has been pointed out by Mr. Salil Aggarwal, learned counsel for the Respondent, that the details of the LRs of the deceased Respondent Assessee have already been furnished to the Appellant /Revenue long ago, as it had been recorded by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails, as recorded in the Court's order, were indeed given to the previous counsel Mr. Madan and ought to have been handed over by him to the Department. If there was any difficulty an application could have been filed seeking clarification. However, no steps whatsoever have been taken. The Court finds the approach of the Appellant in the matter to be casual. 10. In the circumstances, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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