TaxTMI 
TaxTMI 
2018 (6) TMI 967
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.... (O.S.) Rules for failure to remove the objections. 2. On 9th February, 2017, the Prothonotary and Senior Master had granted time to remove the office objections on or before 9th March, 2017 failing which the appeal was liable to be rejected. Thereafter, the applicant Revenue by communication dated 30th March, 2017 sought further two weeks time to remove the office objections. On 20th April, 2017, the applicant Revenue had again filed another application seeking extension of 3 weeks time to remove the office objection and the same was granted by the Prothonotary and Senior Master and the time to remove office objections expired on 28th April, 2017. 3. The affidavit in support of the notice of motion states that the objections could not re....
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....ry and Senior Master which has granted tie to remove office objections on or before December 17, 2015 failing which the petitioner's appeal was to stand rejected for non-removal of office objections. The applicant Revenue failed to remove office objections resulting in the appeal itself being rejected by the Prothonotary and Senior Master. The present affidavit like the earlier affidavits in support of the earlier notices of motion offers the same reasons, i.e. administrative difficulties namely shortage of staff which has resulted in nonremoval of office objections. This can hardly be a reason for filing an appeal which is defective and then claiming that the same could not be removed because of administrative difficulties without sett....
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....orm all the government bodies, their agencies and instrumentalities that unless they have reasonable and acceptable explanation for the delay and there was bonafide effort, there is no need to accept the usual explanation that the file was kept pending for several months/years due to considerable degree of procedural redtape in the process. The government departments are under a special obligation to ensure that they perform their duties with diligence and commitment. Condonation of delay is an exception and should not be used as an anticipated benefit for government departments. The law shelters everyone under the same light and should not be swirled for the benefit of a few." 6. Moreover, we note that this Court in Commissioner of Incom....