Department is not serious about filing appeals - shows lethargic attitude of departmental officers in taking work in light manner
WORDS, not pleasing to the ears of the Revenue officials but they rarely make an attempt to change this image. Read the circumstances which led the Bench to comment so.
The Commissioner (Appeals) held that since the refund claim was filed within one year from the date of finalization of the provisional assessment the assessee is entitled for the refund claim. This order dated 24th July, 2012 was received in the office of the Revenue on 30th July, 2012 and, therefore, the appeals against the said order were required to be filed on or before 29th October, 2012.
However, the Revenue filed an appeal on 5th November, 2012 along with a COD application and the reason for delay in filing the appeal was stated as under:-
“As the preparation of the appeal involved verification of some facts pertaining to the Letters of Rejection as also some facts pertaining to the legal position with regard to the period of limitation and the implications of the process of finalization of provisional assessment, the appeal memorandum could not be finalized in time.”
Remaining four appeals that were also supposed to be filed on or before 29th October, 2012 were filed on 4th December, 2012 with a delay of more than 34 days and the reason for causing delay is the same as mentioned earlier.
The Bench observed –
“3. From the above facts, it is clear that the departmental officers are not serious enough about the filing of the appeals before this Tribunal and are filing the same in a casual manner. They even did not verify the facts or reasons for causing delay, as one appeal has been filed on 5th November, 2012 and remaining appeals were filed on 4th December, 2012 against the same order-in-appeal without whispering any new reason for causing any further delay. Moreover, the verification of the COD application done has been sent on 23rd October, 2012 which was within the period of limitation for filing the appeal but an application for COD has been preferred and signed on 5th November, 2012 which also show the lethargy attitude of the departmental officers taking the work in a light manner and without verifying the correct and true facts. Though the reasons for Condonation of Delay are not convincing but considering the fact that the merit of the case should not be devoided therefore, in the interest of the natural justice, I allow the applications for Condonation of Delay and take up the appeals for consideration and disposal.”
Thereafter the Bench held that the refund claim filed by the respondent is within time and rejected the Revenue appeal.
(See )