TMI Blog2015 (8) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... makes the following observations: "Remark: Please incorporate the present status of the appeals in assessee's own case for A.Y. 2006-07 and 2007-08." This appeal memo was authorized and signed by the Commissioner of Income Tax and also verified and declared by the Assistant Commissioner of Income Tax. The present appeal was filed on 17 May 2013 containing the above remarks in bold. The officers were fully aware that the appeal for the Assessment Year 2007-08 had been dismissed on 29 November 2012. Remedial measures could have been taken then i.e. at time of filing the present appeal in 2013. We had also recorded our observation that many appeals are being filed by the revenue in this Court which stand concluded by earlier decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. For the Appellants : Mr A R Malhotra a/w N A Kazi, Advs. For the Respondents : Mr K Gopal a/w Jitendra Singh a/w Ms Neha Paranjape, Advs. ORDER P.C. On 29 June 2015, we had passed an order pointing out that the impugned order of the Tribunal dismissed the revenue's appeal before it for the Assessment Year 2008-09 by following its own order in respect of respondent-assesee itself for the Assessment Year 2007-08. 2. The above order was passed after perusal of the affidavit dated 29 June 2015 filed by one Mr. Virender Singh, Deputy Commissioner of Income Tax. In the affidavit dated 29 June 2011 Mr. Singh states that the revenue's appeal for the Assessment Year was dismissed for non removal of office objecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut due application of mind. It was in the aforesaid circumstances that we were constrained to direct that a senior officer of the revenue take notice of the facts recorded in our order dated 29 June 2015 and take steps to ensure that the law is equally applied in all cases, besides ensuring that the officers of the revenue concerned keep themselves engaged in the proceedings before the Court till such time as the Court finally disposes of the appeal or writ, as the case may be. 5. Today, the Counsel appearing for the revenue invites our attention to the affidavit dated 5 August 2015 filed by the Commissioner of Income Tax (Judicial). The affidavit sets out the steps being taken by the revenue to ensure that proper care is taken in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, we find that the affidavit of Mr. Singh dated 29 June 2015 states that there is nothing on the record that revenue was aware of the dismissal of the appeal for the Assessment Year 2008-09 till 10 June 2015. This is a serious lapse as it is incorrect. As the remark in bold in the present appeal clearly shows that the revenue was aware of the appeal for the Assessment Year 2007-08. Filing misleading affidavits in Court cannot be taken lightly and may warrant stringent action. Before we proceed to take any action, we would want to know what steps/action is the revenue taking against such officers. 7. With the above observations, we adjourn the hearing of this appeal to 25 August 2015. Appeal to be on board on 25 August 2015 under the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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