ORDER
1. The Revenue is aggrieved by an order dt. 17th March, 2006 passed by the Tribunal, Delhi Bench ‘B’ in a batch of appeals. We are concerned with 10 appeals which have been mentioned in para 19 of the order under challenge.
2. It has been noted by the Tribunal that warrants of authorisation issued by the Revenue under Section 132 of the IT Act, 1961 (‘the Act’) were not produced before the Tribunal in spite of many opportunities having been given and in spite of a personal assurance having been given by the learned Departmental Representative that the record would be produced.
3. In view of the failure of the Revenue to produce the warrants of authorisation, the Tribunal drew an adverse inference against the Revenue that the warrants were never issued. Consequently the block assessment proceedings were set aside.
4. Along with the grounds of appeal before us, the Revenue has filed the warrants of authorisation.
5. Learned Counsel for the assessed submits that as many as 19 opportunities were granted to the Revenue to produce the warrants of authorisation by the Tribunal, over a period of seven or eight years. He submits that under these circumstances the Revenue should not be granted indulgence and permitted to take advantage of the situation and extreme harassment has been caused to the assesseds apart from wastage of their time and resources in engaging advocates etc.
6. Given these facts we frame the following substantial question of law for consideration:
Whether in view of the subsequent production of the warrants of authorisation issued under Section 132 of the IT Act, 1961, the Tribunal ought not to be directed to reconsider the appeal filed by the assessed afresh?
7. We answer the question in the affirmative, that is, in favor of the Revenue and against the assessed keeping in view the facts that we have mentioned above.
8. However taking into consideration the manner in which the Revenue has conducted these proceedings before the Tribunal and the expenses incurred and harassment caused to the assesseds, we allow the appeal filed by the Revenue with costs of Rs. 10,000 each. The amount be deposited in the Registry of this Court in favor of the Registrar General by cheque within four weeks from today.
List for compliance on 13th Dec., 2007.
9. It is made clear that in case the amount is not deposited within the time prescribed, the Revenue will be liable to pay further costs. The next date of hearing before the Tribunal will be fixed after the deposit is made by the Revenue in this Court.