Gujarat High Court
Principal Commissioner Of Income Tax-2 vs Gulmohar Green Golf And Country Club ... on 16 August, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, A.J. Shastri
O/TAXAP/608/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 608 of 2016
With
TAX APPEAL NO. 609 of 2016
With
TAX APPEAL NO. 664 of 2016
With
TAX APPEAL NO. 164 of 2016
TO
TAX APPEAL NO. 165 of 2016
With
TAX APPEAL NO. 166 of 2016
TO
TAX APPEAL NO. 169 of 2016
With
TAX APPEAL NO. 533 of 2013
With
TAX APPEAL NO. 46 of 2011
With
TAX APPEAL NO. 273 of 2011
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PRINCIPAL COMMISSIONER OF INCOME TAX-2....Appellant(s)
Versus
GULMOHAR GREEN GOLF AND COUNTRY CLUB LTD....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
MR B S SOPARKAR, CAVEATOR for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE A.J. SHASTRI
Date : 16/08/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Page 1 of 3 HC-NIC Page 1 of 3 Created On Sat Aug 20 00:07:29 IST 2016 O/TAXAP/608/2016 ORDER
1. In these cases filed by the revenue, learned counsel, Mrs.Mauna Bhatt represents the department. She has filed a leave note for the day. Effectively, thus, we are left with no assistance from the revenue for the day in these cases besides many other cases where the revenue is a responding party. We also notice that Mr.N.K.Mehta, another revenue advocate having sizable number of cases has also filed leave note for today and 19th August, 2016, effectively making himself unavailable for the entire week. Yet another revenue advocate, Mr.K.M.Parikh has reported sick for the day.
2. Currently there are two Division Benches taking up income-tax cases. With a view to accommodating advocates appearing in income-tax matters, a broad informal arrangement was worked out with the consensus of all advocates that this bench would take up as far as possible, income-tax cases from Monday to Wednesday; Thursday and Friday to be assigned to non-income-tax cases. This arrangement was based on a solemn promise by all advocates that they would not resort to filing leave notes, leaving us without effective representation from either side. Despite this, in the past leave notes were filed and were frowned upon by us. Today, once more a situation has been created by which in more than 50 per cent of the matters on board, we are left with no assistance from the revenue.
3. All these cases are therefore dismissed for want of prosecution.
(AKIL KURESHI, J.)
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O/TAXAP/608/2016 ORDER
(A.J. SHASTRI, J.)
vipul
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