TMI Blog2017 (8) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... blame the Advocate and upon lapse of more than two and half years. This is what has happened in the instant case and we do not think that paragraph 6 of the affidavit-in-support, which purports to inform the Court that it is only when another Appeal for the assessment year 2005-2006 came up on board on 8th June, 2017, that the Advocate, who had filed the instant/present Appeal, informed the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The same Advocate has been instructed to file both Appeals. Thus, the version is not reliable at all. - NOTICE OF MOTION NO. 1156 OF 2017, INCOME TAX APPEAL (L) NO. 1387 OF 2014 - - - Dated:- 21-8-2017 - S. C. Dharmadhikari And Smt. Vibha Kankanwadi, JJ. Mrs. Padma Divakar for the Applicant/Appellant Mr. Atul K. Jasani for the Respondent ORDER P. C. 1. The Registry has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t though the defects were notified on 8th August, 2014, yet the Registry was neither too harsh and strict but indulged the Revenue and its Advocate and took a drastic action only on 11th December, 2014. When the Appeal was dismissed on 11th December, 2014, we expected the Revenue to move in the matter with sufficient expediency and sense of urgency. 3. The Revenue has woken up only in the month ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir Advocates and thereafter, refuse to follow up the case. It is convenient for them to thereafter blame the Advocate and upon lapse of more than two and half years. This is what has happened in the instant case and we do not think that paragraph 6 of the affidavitinsupport, which purports to inform the Court that it is only when another Appeal, being Appeal No.1640 of 2014 for the assessment year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. The Revenue officials were aware that in subsequent years, the same issue was dealt with by the Tribunal and it was answered against them. The Tribunal follows it's order of prior assessment years and if the issue is identical applies to its subsequent or successive Assessment Years. When an Appeal is brought challenging the Tribunal's order for the subsequent Assessment Year, then, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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