Commissioner of Income Tax vs Carissa Investments (P.) Ltd.

On 26-8-2003, that is almost 5 years ago, it was stated by learned counsel for the revenue that the revenue proposes to move an application for rectification of the impugned order passed by the income tax Appellate Tribunal (the Tribunal). The matter was adjourned sine die with liberty to the revenue to have the mater received after the proposed application is filed and disposed of by the Tribunal. For about 4 years, the revenue did not take any steps in the matter and, therefore, the matter was listed by the Registry on 19-9-2007. On that due, learned counsel for the revenue had no instructions and she took time to find out the latest position. When the matter was again listed on 31-10-2007, learned counsel for the Revenue stated that she still had no instructions. A last opportunity was granted to her to check up the latest position in terms of order dated 26-8-2003.

On 17-12-2007, inspite of a last opportunity having been granted, learned counsel for the revenue stated that he was not aware of the last order that passed by this Court. Under the circumstances, we acceded his request and granted yet another adjournment.

On 20-2-2008, leaned counsel for the revenue again took and adjournment to find out the latest position. It was made clear that no further adjournment would be granted.

Learned counsel for the revenue today says that an application u/s 254(2) of the income tax Act, 1961 was filed before the Tribunal but he was no instructions about the disposal or otherwise of the application.

The matter has been pending for 4 1/2 years for no justifiable reason it is pending merely because the income tax Department is unable to give instructions to its learned counsel. It is quite clear that the income tax Department is not interested in pursing this appeal, which cannot be kept pending indefinitely. Dismissed for non-prosecution.