Law: Income Tax Act, 1922

Section: 33

[Income Tax Act, 1922 (XI of 1922)]........Section 33-Appeal to Appellate Tribunal Departmental appeal listed for hearing-Departmental Representative expressing his inability to conduct the appeal for want of "records" and brief not made available to him by Department-Appeal dismissed for non-prosecution and lack of interest. Case referred to:- ( 1978) 37 Taxation 3 (Trib). ORDER A. A. ZUBERI, Accountant Member.-This Appeal at the instance of the Department impugns order of the learned Appellate Assistant Commissioner ...... Range ..... ....... passed on 3-3-1976 on Appeal No. 105] KC/A of 1975-76 relating to Assessment year 1972-73. The case was fixed for hearing on 23-4-1978 but the Departmental Representative, was not present when the case was called out. We could have proceeded to hear the appeal with the help of the Counsel for the Respondent and to have decided it on "merit", but considering the extent of relief which ran into substantial amounts and the quantum of tax involved we thought it lit to extend all possible concession and hence adjourned it for today. The Departmental Representative fortunately is present before us now but expresses his inability to conduct the appeal for the reason that the record of the Department has not been made available to him. The brief for the Departmental Representative has not been supplied and there are no instructions from the Commissioners to seek adjournment. The Departmental Representative voiced the grievance that the assessing officers do not cooperate with him in the prosecution of the appeals, and, particularly during the months of April, May and June, refuse to supply the records on the plea, that they were too busy with these assessments which were likely to get time-barred. In the present case, according to the Departmental Representative the intimation was sent to the Department well in time, but neither the assessing officer nor the superior officers issued any instructions to him with the result that he was handicaped from rending any substance to the Tribunal for adjudicating upon the appeal. The Departmental Representative requested us to incorporate this statement in the judgment and to decide the…

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