(Per : HONOURABLE MR.JUSTICE P.B.MAJMUDAR) In response to our order dated 16.7.2012, Mr. N.D. Gupta, Assistant Commissioner of Income-tax, Circle 17(1), New Delhi, is present with necessary papers. He pointed out that since senior Counsel of the Income-tax Department resigned after the order of learned Single Judge of Delhi High Court and according to him since the papers were missing in the Delhi High Court, the appeal could not be placed for admission within reasonable period as the appeal was in objection. According to the said Officer the appeal was filed on 6.5.2011. It is submitted that an application for condonation of delay is already filed which according to him is likely to come up for admission on 23.7.2012.
Be that as it may, the fact remains that till today the order of learned Single Judge is not stayed in appeal and the said order still holds the field. It is required to be noted that the scheme in question is approved by Bombay High Court, Madras High Court, Calcutta High Court as well as by High Court of Delhi. It is unfortunate that in the Income-tax Department there is no co-ordination between Income-tax Commissionerate of one State with the Income-tax Commissionerate of other State. The objections which were raised before this High Court by the Income-tax Department were not raised by the concerned Commissionerate before the other High Courts, may be, in view of lack of co-ordination between the Departments in a matter of such a magnitude. It is expected that when petition for sanctioning the scheme is pending before various High Courts, attempt should be made by the concerned Income-tax Commissionerate to find out the position of the petition pending before the other High Courts so that there may be unanimity and consistency in the stand of the Income-tax Department in various High Courts. When scheme regarding arrangement or amalgamation is pending before various High Courts, the concerned Commissionerate of a particular State should try to know the position of the matter pending before the other High Courts so that there may not be different orders in view of the same scheme placed before various High Courts. It is for the Department to find out the way in this behalf so that in such a case a unanimous stand can be taken by the Income-tax Department. After hearing the officer present before this Court, we are of the opinion that there is no co-ordination between various Commissionerates of various States. In our view it is for the Central Board of Direct Taxes to find out a solution in this behalf or to give necessary instructions when such type of cases comes before different High Courts. In a given case, an appropriate application can be moved by the Department before the Supreme Court for placing all the matters in one High Court. In any case, it is for the Income-tax Department to find out solution to give such type of instruction. The Court is informed by Mr. Gupta that Circular or instruction can be given by the Central Board of Direct Taxes as they can give necessary instruction or issue Circular in this behalf. We deem it necessary that a copy of this order be sent to the Chairman, Central Board of Direct Taxes, North Block, New Delhi, forthwith, so that necessary instructions can be given in future case.
On behalf of the respondent, learned Senior Counsel Mr. Mihir Thakore states that written submissions are ready and will be submitted during the course of the day and the same accordingly may be taken on record.
Now since the arguments are concluded, judgement is accordingly kept reserved.
Now it is not necessary for the Officer of the Delhi Commissionerate of Income-tax Department to remain present before this High Court.
(P.B.
MAJMUDAR, J) (MOHINDER PAL, J) (pkn) Top