TMI Blog2017 (8) TMI 1357X X X X Extracts X X X X X X X X Extracts X X X X ..... nk that the Court is responsible for the same. The Registrar (O.S.) has been drawing up a list and notifying the appeals regularly and intimating the parties and their Advocates through the High Court website that they must attend to these cases or else all consequences including dismissal without adjudication on merit, will follow. If this is a known fact to all practising Advocates, including the Revenue's Advocates, then, we do not think that any special treatment can be claimed. - NOTICE OF MOTION NO.684 OF 2017 IN INCOME TAX APPEAL {L} NO.1647 OF 2012 - - - Dated:- 22-8-2017 - S.C. DHARMADHIKARI SMT. VIBHA KANKANWADI, JJ. Mr. A.R. Malhotra with Mr. N.A. Kazi and Mrs. Padma Divakar for the Applicant/Appellant. Mr. J.D. Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e kindly condoned in the interest of justice. 7. We have already held in our order passed on 21-8-2017 in Notice of Motion No.1156 of 2017 in Income Tax Appeal {L} No.1387 of 2014 that the Revenue is not a special litigant. The Revenue/Department of Income Tax routinely sets out this cause for not being able to comply with the Bombay High Court (Original Side) Rules, 1980 insofar as the same set out a procedure for filing of Income Tax Appeals. The Revenue's appeals have to comply with the procedural rules and the moment they are lodged, if there is non-compliance, the defects and deficiencies are notified. They are notified by recording them on the original memo itself and in the presence of the Revenue's Advocate who has lodged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tending the cases by taking a periodical review of the proceedings or appeals lodged in this Court. They hand over the papers to Advocates and thereafter are not bothered about the outcome of these appeals. It is for the Revenue or the Department to take the necessary action but they do not feel obliged to do so. They expect this Court to condone serious lapses in their functioning by accepting above cause as sufficient. The cause as set out and the explanation as forwarded today, on affidavit and belatedly, reflects total negligence and callousness of the Revenue officials. Their attitude shows that they are not at all vigilant and interested in pursuing the cases filed by the Department involving a tax effect of crores of rupees. They exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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