2013 (10) TMI 378

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....ul Shukla ORDER Today, the aforesaid appeal alongwith other appeals, namely, Income Tax Appeals Nos. 44 of 2006, 48 of 2006, 14 of 2007, 87 of 2006, 88 of 2006, 19 of 2011, 20 of 2011, 17 of 2011, 18 of 2011, 118 of 2010, 119 of 2010, 163 of 2009, 164 of 2009, 117 of 2009, 118 of 2009, 119 of 2009, 120 of 2009 and 44 of 2010 are printed in the cause list before this Bench, which has been ass....

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....eriod of three months, which has also elapsed. In these circumstances, after expiry of the aforesaid extended period, he is conducting the cases without any proper authorization. He further informs that after expiry of the period, he wrote letters to the Commissioner of Income Tax for returning the briefs but the briefs were not taken back by any authorized person of the Department and as such he ....

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....e, it is very difficult for us to decide the cases without proper assistance rendered by the Revenue. If for any reason, there was delay in issuing the orders, the proper course available to the Department was to make some interim arrangement and they should have taken prompt action as number of appeals of the Department are listed every day, with which they are fully aware. It may be noted that w....