Court dismisses appeal for delay, terminates counsel over communication failures. Emphasizes need for rectification.

The High Court dismissed Income Tax Appeal (Lodging) No.1481/2016 for nonprosecution and rejected a notice seeking condonation of a 290-day delay to cure defects. The Court required the Department to identify those responsible for the delay, leading to the termination of the Standing Counsel's services due to communication failures. Notices were issued in all related petitions and applications for condonation of delay, emphasizing the seriousness of the situation and the need to rectify the communication issues affecting the appeals process.

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Issues:
1. Dismissal of Income Tax Appeal for nonprosecution.
2. Rejection of notice of motion seeking condonation of delay.
3. Responsibility for delay in curing defects.
4. Communication failure leading to dismissal of appeals.
5. Termination of services of Standing Counsel.

Analysis:
1. The judgment deals with a self-operating order passed by the Prothonotary, High Court, resulting in the dismissal of Income Tax Appeal (Lodging) No.1481/2016 for nonprosecution on 12.01.2017. Subsequently, a notice of motion seeking condonation of delay of 290 days to cure the defects was rejected by the High Court on 22.03.2018, which is being challenged. Other matters faced similar dismissals due to the same reason.

2. Following the dismissal, the Court sought an affidavit from the Department to identify those responsible for the delay in curing the defects. The Deputy Director of Income Tax, Directorate of Legal and Research, New Delhi, submitted an affidavit explaining the situation. The affidavit highlighted that Assessing Officers were not informed of the objections raised by the Prothonotary and Senior Master, leading to delays. The Standing Counsel attributed the non-communication of defects to her clerk, who orally intimated the objections to the officers. Consequently, the Department ceased assigning work to the Standing Counsel and terminated her services immediately, with the directive to recover any professional fee paid for the dismissed appeals.

3. In light of the submissions made, the Court issued notices in all special leave petitions and applications for condonation of delay, returnable on 29.03.2019. The termination of the Standing Counsel's services and the steps taken to rectify the situation reflect the gravity of the communication failure and its impact on the appeals process.

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