High Court stresses appeal clarity, allows amendments without re-verification. Ensure accurate grievance reflection.

The High Court criticized the Registry for registering defective appeals without objections. It emphasized the need for clear identification of specific appeal numbers and directed measures to prevent such errors. The appellant was granted leave to amend the appeals without re-verification, with the appeals scheduled for fresh admission post-amendment. The Court stressed the importance of accurately reflecting grievances in the memorandum of appeal to avoid registration issues.

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Issues:
Failure to file separate appeals for each judgment by the Tribunal, Defective appeals registration by the Registry, Amendment sought by the appellant.

Issue 1: Failure to file separate appeals for each judgment by the Tribunal

The High Court noted that the Income Tax Appellate Tribunal (Tribunal) had decided nine appeals, with six appeals by the assessee and three by the revenue. The appellant, who was the revenue, had not filed separate appeals for each judgment by the Tribunal. The Court emphasized that if the appellant was aggrieved by all nine appeals, they should have filed nine separate appeals. It was highlighted that the Memorandum of Appeal did not mention the specific appeal number before the Tribunal for which the present appeal was preferred. The Court stated that the Registry should not have registered these appeals without raising an objection. It was emphasized that the memorandum of appeal should clearly state the nature of the grievance, especially when the Tribunal had decided multiple appeals. The Court directed that a copy of the order be sent to the Prothonotary and Senior Master to prevent the registration of such defective appeals in the future.

Issue 2: Defective appeals registration by the Registry

The High Court criticized the Registry for registering the defective appeals without raising any objections. It was pointed out that the memorandum of appeal should have been drafted in a way that clearly indicated the specific appeal number before the Appellate Tribunal for which the appellant had a grievance. The Court stressed the importance of ensuring that the Appellate Court could understand the nature of the grievance in the appeal. The Court directed that steps be taken to prevent the registration of such defective appeals in the future.

Issue 3: Amendment sought by the appellant

The appellant sought leave to amend the appeals. The Court granted leave to amend and directed that the appellant carry out the necessary amendments by a specified date. The Court dispensed with the requirement of re-verification during the amendment process. The appeals were scheduled for fresh admission after the necessary amendments were made.

This detailed analysis of the judgment highlights the issues of failure to file separate appeals for each judgment by the Tribunal, defective appeals registration by the Registry, and the amendment sought by the appellant, as addressed by the Bombay High Court in its judgment.

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