TaxTMI 
TaxTMI 
Revenue burdening the Supreme Court with an unnecessary special leave petition that too with long delays and adding to the pendency.
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....evenue burdening the Supreme Court with an unnecessary special leave petition that too with long delays and adding to the pendency.<br>By: - DEV KUMAR KOTHARI<br>Other Topics<br>Dated:- 26-8-2026<br>Revenue burdening the Supreme Court with an unnecessary special leave petition that too with long delays and adding to the pendency. Real question should be why senior counsels advise revenue to prefer such appeals and then why they appear in large number even in covered cases and also to withdraw case- simple reason can be to raise bills. Chain of related judgements 2026 (8) TMI 1198 - SC Order Dated:- August 17, 2026 - Pr. Commissioner of Income Tax (Central) 2 Versus Heaven Suppliers Pvt. Ltd. 2023 (10) TMI 705 - DELHI HIGH COURT ....
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....Dated:- September 25, 2023 - Pr. Commissioner Of Income Tax (Central) -2. Versus Heaven Suppliers Pvt. Ltd. 2022 (12) TMI 685 - ITAT DELHI Dated:- December 2, 2022 ACIT, Central Circle-13, New Delhi Versus Heaven Suppliers Pvt. Ltd. In the above chain of cases we find that including the Sr. on behalf of Revenue six Advocates appeared before the Supreme Court namely: • Mr. N Venkataraman, A.S.G., • Mr. Sudarshan Lamba, AOR, • Mr. V Chandrashekhara Bharathi, Adv., • Mr. Kartikeya Asthana, Adv., • Mr. Yogya Rajpurohit, Adv., • Mr. Brijesh Yadav, Adv. Whereas for the Respondent(s) no one appeared. Similarly we also find that on behalf of Revenue three A....
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....dvocates appeared before the High Court namely Mr Sanjay Kumar, Sr Standing Counsel with Ms Easha and Ms Hemlata Rawat, Advs. And no one appeared on behalf of assessee/ tax payer. Significance of matter: The case involved substantial additions made by the ld. Assessing Officer and therefore, contest of the matter was very important for assessee also. Therefore, it is significant to note that non appeared on behalf of respondents / assesses before the Supreme Court and High Court. This is enough to indicate that the assessee expected justice from the Supreme Court and also because the assessment order was made unjustly and that from CIT(A) on wards assessee was fortunate to have justifiable orders. And there were conc....
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....urrently order/ judgments in favour of assessee from lower appellate forums. It may also be that the assessee was confident that orders of Ld. CIT(A), Tribunal and High Court were well reasoned, sound based on facts and settled law and likely to be upheld by the honourable Supreme Court. It is also likely that the assessee did not consult an advocate or he did not follow advice of Advocate to appoint an Advocate before the High Court and the Supreme Court. Case filing on behalf of revenue: Author understand that in spite of departmental scrutiny including by Judicial section ; of orders for further appeals, department prefer and generally seek advice of senior counsels about filing of appeals. For this reason a team of standing ....
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....counsels is maintained .Generally only on such advice appeal is filed. It is also a common knowledge that counsels would advise to file appeal as last contest even if there is no merit. Therefore, it is not likely that the Counsel have advised not to file an appeal and Pr. CIT filed the appeal. Question posed by the Supreme Court: Vide paragraph 3 of the judgment the following question is posed by the Supreme Court 3. We fail to understand as to how the petitioner/Department has filed this special leave petition with 902 days delay when even according to the Department the matter is covered by an earlier judgment of this Court in Civil Appeal No. 6580 of 2021 (Principal Commissioner of Income Tax, Central-3 v/s. Abhisar Buildwel....
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....l P. Ltd.) - 2023 (4) TMI 1056 - Supreme Court. This is an instance of burdening this Court with an unnecessary special leave petition and adding to the pendency. Un quote: In view of fact that six counsels appeared before the Supreme Court on behalf of Petitioner / Revenue, it is most likely that appeal by way of SLP was filed on advice of a counsel. If the Courts want result orientation and prevent filing of un-necessary appeals at all levels by governments and their departments the Courts need to ask questions about working of counsels. Therefore, with due respect, author feels that the courts could preferably ask or pose question on the following lines: how the counsel of petitioner/Department has advised to file this spe....
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....cial leave petition with 902 days delay when the matter is covered by an earlier judgment of this Court in... Why appearance of so many Advocates: It is an important question which any citizen can ask as to why so many Advocates are engaged by government department even in cases like the above and also even for withdrawal of appeals by departments for reasons like covered case, low tax effect, etc. Withdrawal of such covered appeals or low tax effect appeals can be permitted on a written application by Petitioner or his AOR. In this regard, guidelines can be issued and decision making can be delegated to specified authority of the Supreme Court, without a hearing by Bench of the Court. Why public money is wasted on such litigati....
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....on? Why so much public money is spent by engaging so many Advocates? Why judges, allow so much crowed of so many Advocates in court rooms with a senior counsel when we notice that only one or two Advocates are heard and others are not even prepared to assist the Senior Counsel. It is time to ensure critical and proper regulations of the law profession to avoid un-necessary litigation, prolongation of litigation to avoid brain drain and waste of public money. The underlying theme apply in litigation initiated by government officers at original stage and further litigated in appeal forum. This apply to all laws. The Courts can do something if they really want to reduce litigation. =============<br> Scholarly articles for knowle....
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