GULAB CHAND RAIKA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-RAIPUR -2,

WPT/13/2025HC ChhattisgarhCGHC01000703202518 June 2026Author: HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Chhattisgarh at Bilaspur held that since the petitioner failed to appear in two rounds of hearing, there was no other option but to dismiss the petition for want of prosecution. The court reasoned that the absence of representation leaves the court unable to proceed with the case. Therefore, the petition was dismissed on procedural grounds. No decision was made on the substantive issues, if any, that might have been raised in the writ petition, as the matter was disposed of solely due to the petitioner's non-appearance.

What were the facts?

The petitioner, Gulab Chand Raika, filed a writ petition (WPT No. 13 of 2025) before the High Court of Chhattisgarh at Bilaspur. The respondents were the Principal Commissioner of Income Tax-Raipur-2, the Assistant Director of Income Tax CPC, and the Income Tax Officer Ward-1(3), Bhilai. The petition was listed for hearing. The court noted that no one appeared on behalf of the petitioner in two rounds of hearing.

What were the issues?

1. Whether the writ petition should be dismissed for want of prosecution, given the absence of the petitioner's counsel. This issue turns on the procedural rules governing court appearances and the consequences of non-prosecution. The petitioner's side made no arguments as they were absent. The revenue's side, represented by Mr. Ajay Kumarani, holding the brief of Mr. Amit Chaudhari, did not explicitly argue on the merits of the case but was present. The primary concern of the court was the petitioner's non-appearance.

AI-generated summary — verify with the full judgment below

2026:CGHC:25211

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 13 of 2025 • Gulab Chand Raika S/o Late Satyanarayan Raika Aged About 55 Years R/o H. No. 151, New Deepak Nagar Durg Distt Durg Chhattisgarh

... Petitioner versus

The Principal Commissioner Of Income Tax-Raipur -2, Central Revenue Building Civil Lines, Raipur Chhattisgarh

Assistant Director Of Income Tax Central Processing Centre (Cpc), Post Bang. No. 1, Electronic City Post Office, Bangluru 560500 Karnataka

The Income Tax Officer Ward-1(3), Aaykar Bhawan, New Civic Centre, Bhilai Distt. Durg Chhattisgarh

... Respondent(s) For Petitioner

: None, in two rounds. For Respondents : Mr. Ajay Kumarani, Advocate holding the brief of Mr. Amit Chaudhari, Advocate Hon'ble Shri Justice Rakesh Mohan Pandey Order on Board 19.06

.2026

None has appeared on behalf of the petitioner in two rounds.

Since there is no representation on behalf of the petitioner even in the second round, this Court is left with no other option except to dismiss the instant petition for want of prosecution.

Accordingly, the instant petition is dismissed for want of prosecution.

(Rakesh Mohan Pandey) JUDGE $iddhant SIDDHANT TAMRAKAR TAMRAKAR Date: 2026.06.19 15:46:31 +0530

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