No Organised System to Pursue Appeals - Delhi High Court Slams Income Tax Department - Summons Revenue Secretary and CBDT Chairman
THE Delhi High Court was angry with the Income Tax Department, for the casual way the Department is treating appeals before the Court.
The High Court observed,
We have been observing various kinds of shortcomings and lapses committed by the Income Tax Department in filing and pursuing the appeals in the High Court. It is seen even when most of the appeals are filed within stipulated period and limitation, they are hardly in order ever and, substantial time is taken by the Department in removing the objections raised by the Registry.
In most of the cases, delay in refilling the appeals is more than 100 days. Many times the delay in re- filing the appeal after removing objections goes beyond 300 days and even more than 500 days.
Sometimes objections relate to non-filing of legible copies of the documents or the impugned order, the Department takes abnormal time for supplying those copies and clearing such objections.
This itself results in delay in taking up these matters. The Registry has, also, informed that many appeals, which were filed 2-3 years ago, are still lying under objections and those objections have not been removed.
The tax effect in some of the appeals is very substantial. Even then no due care is taken by the Department in removing the objections and getting the appeals listed.
It creates another kind of suspicion as well.
Though we find that most of the counsel appearing on behalf of the Revenue are well prepared and well equipped with the knowledge of law and are able to render their assistance to this Court, for lack of proper instruction and information in some of the cases at times they find themselves in helpless situation.
Since repeated oral instructions given to the Department from time to time to set its house in order have fallen into deaf years, we have no option but to bring these aspects to the notice of the higher authorities by means of this order.
We also feel it necessary to summon Secretary (Revenue), Govt. of India as well as Chairman CBDT.