Law: Income Tax Act, 1922

Section: 33

Income-Tax Act, 1922 (XI of 1922)-Section 33-AppeaI--Departmental appeal listed for hearing-Adjournment sought by D.R. for defence by Legal Adviser-D.R. requesting the Department for deputing Legal Adviser for defending the cases on dale of hearing--No reply from Department "Grounds of appeal" and "Brief" not supplied to D.R. byte Department?-Appeal dismissed by the Tribunal for non-prospecution and lack of interest. Case referred to:- Wilayat Agencies (1977) 35 TAX 39 (S.C.). JUDGMENT (The order was passed by A. A. Zunani, Accountant Member)-These appeals, at the instance of Department, were filed on 1.8.1975 to challenge the order of the learned Appellate Assistant Commissioner; _________ Range_______, passed on 16.4.1975 for the assessment years 1972-73 and 1913-74on Appeal Nos. 771-772/FC/A/74. At the time of hearing the Departmental Representative stated at the Ban that he had proposed to the Commissioner to secure the services the Legal Adviser of the Department to conduct these appeals. It was for this purpose that adjournments were sought on 10-11-1976 and 28-1-1977. If he Departmental Representative expressed regrets that he has not yet been informed whether the Legal Adviser would appear for the Department or that he is expected to proceed without the Legal Advise;- It was further stated by the Departmental Representative that although case papers were sent to him, the grounds of appeal and the brief for the Department Representative have not-been made available inspite of his having apprised the authorities, in writing, well before time, about the case having been listed for hearing by the Tribunal. Assuring the Tribunal of the high esteem which he had for this August body, but admitting his inability to pilote the appeals, the Departmental Representative blamed the Department for not having cooperated with him in the proper, prosecution of the appeals. We have fresh in our memory that in the case of Willayat Agency(1977)-35-Tax-39, which was fixed for hearing by a Full Bench of Supreme Court, when informed byte Advocate about lack of co-operation and absence of interest in the Appeal, their Lordships of the Supreme Court dismissed the same for…

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