2017 (8) TMI 1357

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....ce of motion to set aside this order of the Registrar/Prothonotary & Senior Master is moved as belatedly as 16-3-2017. 3. We inquired from Mr. Malhotra, appearing in support of this notice of motion, as to why we should condone this enormous delay in moving this notice of motion, as also why we should allow the Department to now comply with the procedural rules and remove the defects and deficiencies in the appeal which has been lodged and filed in 2013. 4. The only reason assigned is that the Department came to know of the rejection order of 13-6-2013 only when it was arguing certain other appeals and for the Assessment Years 2003-04 to 2006-07. It is only when the arguments were proceeding that the Department discovered that the appeal ....

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....orm the concerned official of the Department/Revenue at the Commissionerate level. If he/she fails to inform or seek instructions, the officials are not to be blamed as they are not conversant with procedural or substantive law. Such is the regular explanation and coming on record. It only means that the Department or Revenue official in-charge can claim that he is not obliged to attend the case or give any instructions to the Advocate or the arguing Advocate and his responsibility is over the moment the appeals and papers are handed over to the Panel Advocate. It is this disturbing trend and in matters after matters of the Revenue and which have been noted by this Court. Such explanations or reasons are routinely assigned though there is a....