Appalling appeals
The Department is a kamadhenu for consultants. If the department were fair and reasonable, most of the consultants would have gone out of business. We are carrying today three cases where the departmental appeals were thrown out – these appeals only prove the department’s urge for litigation – even when the case is hopeless.
In Ultramine , the appeal was filed with a delay of 23 days, which normally the Tribunal would have condoned. But the reasons for delay in this case were strange – that the commissioners were busy with other work and there were frequent power cuts. Power cut and so no appeal! “The excuse”, noted the Tribunal “does not augur well for the Commissioners”. And strangely in the case, the appeal was filed by the committee of Commissioners, whose job was to review the order, not to file an appeal. Don’t they know this elementary fact?
In Carborundum Universal also the appeal was filed by the Committee instead of the proper officer. The Tribunal observed, “Once the review is done and a decision is taken to file appeal, the Committee becomes functus officio in relation to the subject-matter of review and it is up to jurisdictional Commissioner to file appeal pursuant to the order of review passed by the Committee”
There is a delay of more than 300 days in filing the appeal and the reason- the department was under the mistaken impression that the assessee had paid duty! The Tribunal observed, “With the expertise and experience of the departmental officers, it should have occurred to them quickly that remedial measures in accordance with law should be taken”. Why this expertise and experience fail often?
In another strange case, Ludhiana Beverages, the Chief Commissioner reviewed the order of the Commissioner (Appeals) and the appeal was filed with a delay of 106 days. Was the Chief Commissioner not aware that the decision to file appeal has to be taken by the Committee of Commissioners and not the Chief Commissioner?
Who pays for all this mess? The poor citizen of course!