The Commissioner Of Income Tax v. Mr.drummond Rimmer

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.533 OF 2009 The Commissioner of Income Tax Vs.Mr.Drummond Rimmer ..Appellant..Respondent WITHINCOME TAX APPEAL NO.996 OF 2009 The Commissioner of Income Tax Vs.M/s.Ispat Industries Ltd. ..Appellant..Respondent None for appellant. DATE : CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 1ST JULY, 2009 P.C. 1.When both the above matters are called out, none present on behalf of the Revenue. 2.The appeals are, therefore, liable to be dismissed in default. Mere dismissal in default would neither serve the ends of justice nor open the eyes of the Income Tax Department. Hence, it is necessary to bring few facts on record to enable the Department to take corrective steps in the matter. 3.On the last date of hearing i.e. on 23[rd] June, 2009 when the above Income Tax Appeal No.533 of 2009 was called out Ms. Devki Iyer, who is advocate on record, did not appear. This Court had noticed in a number of cases that, Ms.Devki Iyer remains absent when the matter filed by her were called out. It was also observed, that in her absence other different panel advocates keep on appearing on her behalf only to seek adjournment. Thereafter, nobody appears on the adjourned date. Nobody expressed their willingness to argue matters allotted to her, with the result, matters have to be adjourned. Under these circumstances, this court had expressed that the Commissioner of Income Tax, Pune, should consider whether to continue her on the panel of advocates of the Income Tax Department, especially, when she is not willing to attend court when the matters are listed. 4.Mr. Vimal Gupta, Advocate was requested to communicate this order to Commissioner of Income Tax, so as to enable Commissioner of Income Tax, Pune, to take corrective steps in the matter and to make alternate arrangement to represent Revenue before this court. As yet no corrective steps are taken by the Revenue. 5.The Registry, in above premises is once again directed to forward the copy of this order immediately to the Chairman, Central Board of Direct Taxes and Commissioner of Income Tax, Pune for information and further action so as to enable both the authorities to engage and retain Advocates on the panel who are willing to work for Revenue with all efficiency. There is no point in appointing advocates and/or retaining them on panel, who are neither interested in representing department nor interested even in preparing their brief. It, ultimately, affects the administration of justice to a great extent for want of assistance. 6.We hope the authorities will look into the matter and try to protect the interest of the Revenue in the best interest of the Nation. 7.Today, when the above matters are called out, nobody is present. None of the panel advocates is prepared to appear in the matter. Under these circumstances, we have no option but to dismiss both the appeals for want of prosecution. Hence, the appeals stand dismissed. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)