The Commissioner of Income Tax vs K.H. Kapadia

These matters were listed for directions because the Board contains the following remarks of the Registry (i) Books not filed; (ii) Notice not issued; (iii) Affidavit of service not filed; (iv) Paper Books not ready.

Each of these References and at the instance of either of the parties have been forwarded by the Tribunal and seeking an answer and opinion on certain questions of law.

Both sides concede that some preparatory steps are required even in relation to such matters and before they can be considered by the Court. At least it is a concealed position that what is forwarded by the Tribunal''s Registry is only a statement of case, questions of law and the orders from which these questions arise or certified copies thereof. There are certain aspects in relation to even the questions raised and which require reference to the records. However, though the Tribunal''s papers have been forwarded to this Court way back in the year 1996, it appears that neither the parties nor the Registry has taken care to prepare the paper-books. The References are remaining on the file even though there is no compliance reported of service on the opposite party and in some cases even there is no index. There are some pages which are missing and some annexures which are missing. Some pages are completely illegible. It is now being reported by the Registry that these are the objections which have been raised by it, but which have not been complied with.

We are indeed sorry that in such state of affairs we have to decide these matters. Rather there is a compulsion and it is reported that the old matters remaining on our file is a poor reflection on the functioning and working of this Court and particularly in Tax matters.

We, therefore, put it to the parties and particularly to the Revenue''s counsel as to whether in the absence of paper-books and on the available material, would the parties be willing to proceed with the cases or References. At our request, they have agreed to proceed on the available material. We would take up such of the References and seriatim where paper-books are not filed and paper-books are not ready and dispose them off in accordance with law. However, we would not be in a position to take up the matters in which the objections are, inter-alia, of the aforestated nature. We would expect, at least, that the parties now report compliance and remove these office objections within the given and stipulated time.

The References of the above nature, therefore, be listed after eight weeks so that the Registry can, with the aid and assistance of the advocates for the Revenue or parties, ensure that the compliances are noted. Mr. Suresh Kumar has agreed to render all assistance to the Registry in this behalf and at least in References which are forwarded at the instance of the Revenue. Therefore, the other matters be listed after eight weeks. The matters as observed above and which can proceed will be taken seriatim.