Gujarat High Court
M/S A;Pha Nipon Innovatives Ltd vs Dy. Commisioner Of Income Tax on 16 August, 2016
Author: Akil Kureshi
Bench: Akil Kureshi, A.J. Shastri
C/SCA/7720/2016 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 7720 of 2016
With
SPECIAL CIVIL APPLICATION NO. 11798 of 2016
With
SPECIAL CIVIL APPLICATION NO. 11900 of 2016
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M/S A;PHA NIPON INNOVATIVES LTD.....Petitioner(s)
Versus
DY. COMMISIONER OF INCOME TAX, CIRCLE 1(1)(1) & 1....Respondent(s)
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Appearance:
MR. HARDIK V VORA, ADVOCATE for the Petitioner(s) No. 1
MRS MAUNA M BHATT, ADVOCATE for the Respondent(s) No. 1 - 2
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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)
1. In this group of petitions, the revenue is represented by learned advocate, Mrs.Mauna Bhatt, who has filed a leave note for today. Effectively, thus, we are left with no assistance from the revenue for the day in these cases where the revenue is a responding party. We also notice that Mr.N.K.Mehta, another revenue advocate having sizable number of cases too has 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. This is in addition to large number of matters in Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Aug 20 00:08:03 IST 2016 C/SCA/7720/2016 ORDER which the revenue is the appellant / petitioner before us.
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 reposted on 30.8.2016, on which day if it is not convenient to the revenue advocate to appear and argue the cases before us, alternative arrangement may be made, failing which we will proceed ex- parte.
(AKIL KURESHI, J.) (A.J. SHASTRI, J.) vipul Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Aug 20 00:08:03 IST 2016