Case Law Details
Amrutlal V. Rukhana Vs Rao Ranvijay Singh, CIT (Bombay High Court)
Since nobody is appearing for respondent in many matters we are unable to get any assistance from the Revenue. This is only one such matter. This is notwithstanding, this court informing the CIT (Judicial) who was present in the court on two or three occasions on directions of this court about problems which the court faces in hearing and disposing the matters because of total lack of assistance from the Revenue. Cause lists are prepared and released in advance and it was the bounden duty and responsibility of Revenue to ensure that in all matters lawyers were present and Revenue was represented. We have to observe that this casual and don’t care approach on the part of Revenue has been going on for a long time. It is a colossal waste to the nation as public money is involved in all these matters pertaining to the tax department. There are three officers always present in the court who are also of no assistance to this court and we are also not aware who is the lawyer supposed to represent Revenue in each of these matters. No vakalatnama also is filed in the old matters though counsel has appeared for Revenue at the admissions stage.
2. Earlier also a similar order was passed in Income Tax Appeal No. 1916 of 2017 dated 15th November, 2021.
11. We have to note that this is one more appeal filed in a ritualistic manner which has unnecessarily taken up the scarce time of this court. The Commissioner of Income Tax and CIT(Judicial) would do well to review all appeals filed and withdraw the same, in case the only challenge therein is to finding of facts and there is no evidence of perversity or in the fact of settled legal position. The Counsel of Revenue is directed to serve a copy of this order on the Law Secretary (Government of India), Central Board of Direct Taxes, Principal Chief Commissioner of Income Tax (Maharashtra) and CIT (Judicial) for necessary action.
Paragraph No.19 in another matter, Ananta Landmark (P) Ltd. vs. Deputy Commissioner of Income Tax, Central Circle 5 (3), Mumbai 1 reads as under :
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