2017 (9) TMI 383

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.... 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's file. 2. The Revenue brought an Appe....

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....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's Advocate/appellant in this Appeal, the Registry rec....

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....at 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 aware of the conditional orders after lodging of the subject ....

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....er 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, more than one opportunity was granted to remove the office....