2017 (9) TMI 383

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....or the Applicant Mr. J. D. Mistri, Senior Advocate a/w Mr. Hiten Chande i/b PDS Legal for the Respondent. ORDER P. C. 1. This is a Notice of Motion seeking condonation of delay of 1128 days in challenging an order dated 1st November, 2014 of the Prothonotary and Senior Master. The further relief sought is to set aside this order and direct restoration of the above Appeal to this Court&....

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....peal, to remove these office objections. 6. Thus, the Appeal, on its lodging on 14th February, 2014, was listed for notifying the defects on 1st April, 2014. They were notified on that date and an opportunity was given to remove these deficiencies and defects, else, the Appeal was to stand dismissed. It thus stood dismissed on 19th June, 2014. However, on an application made by the Revenue'....

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.... of 2014 were listed before this Court for admission that the Revenue/Department officer discovered that the Appeal for the assessment year 1998-1999 stood dismissed as above. 8. We find that the explanation or reason given in paragraph 3 of this affidavit to be patently false. If paragraph 3 and paragraph 4 of this affidavit-in-support cannot be reconciled, then, it is obvious that though awar....

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....l rules. Unless and until they are complied with, no matter can be said to be ready for admission or final hearing. If the Revenue and it's officials are aware of lodging and filing of an Appeal, then, they must attend alongwith their Advocate, the Registry's office and take the requisite steps. Their abject failure rightly results in dismissal of their Appeals. Even in the present case, m....