COMMISSIONER OF INCOME TAX, RAIPUR vs. D.R.BANSAL

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ITA/25/2002HC ChhattisgarhCGHC01001360200230 July 2006Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE DILIP RAOSAHEB DESHMUKH3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Commissioner of Income Tax, Raipur. The dismissal was based on the non-compliance of a peremptory order dated July 31, 2006. This order had granted the appellant six weeks to remove specified defaults. As the appellant failed to comply with this directive within the stipulated time, the High Court proceeded to dismiss the appeal for non-prosecution. No decision was made on the merits of the original income tax dispute, as the appeal was disposed of on procedural grounds. The ratio decidendi is that failure to comply with court orders for rectifying defects leads to dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Raipur (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is D.R. Bansal, a partner of M/s. Bansal Brothers. The specific assessment year(s) and the nature of the dispute are not detailed in the provided text. The procedural history indicates that the appeal was listed for hearing. On July 31, 2006, a peremptory order was issued, granting the appellant six weeks' time to remove defaults, failing which the appeal would stand dismissed for non-prosecution. Subsequently, on September 25, 2006, the appeal was dismissed for non-compliance with the peremptory order.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed for non-prosecution. The Revenue, represented by its learned counsel, sought time to remove defaults. The ITAT's order, which is the subject of the appeal to the High Court, is not detailed. The judgment does not record any specific arguments from the Revenue regarding the merits of the original dispute. The respondent, D.R. Bansal, is not recorded as having made any submissions in this High Court proceeding.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF JUDICATURE OF CHHATTISGARH AT BILASPUR Dist. Durg (CG) APPEAL UNDER SECTION 260A OF INCOME TAX ACT, 1961 " I Lw.‘—.u....u..,_. ) x. LT A. N0. 13‘ /2002 APPELLANT Commissioner of Income Tax, / Raipur (C.G) VERSUS D.R. Bansal , Partner of of M/s.Bansal Brothers, Bhilai,

XI—HC-22 Eivigian Bench : Hon’ble shri 5R Nayak; CJ J. g Hon’ble Shri D.R. Deshmukh, M" 31 ue7;g006, Heard Shfi Amit Chdudhar F§naily, six weeks’ Vtime‘is which the appeal shall stand dis g«4; y Xw» . \ \ 7E ‘ i, Iearned §ounsel for the appenant. granted o remove the defauits, failing missed foE non-prosecution without any - i 5w- ‘ ' bilip Raosaheb‘ Deshmukh udge 0% W) J furiher order from the Court; _: Sd/7 , 1 .V .. > Jus'ticqwik Li j iii /'Chief J;,x/ ‘v 7‘ ,‘ \k‘ ru . ‘ V ‘

XI—HC-78 mm iwww {H 200 mmxm) r 1 i m am WEE WW ma‘f ff i‘swfrW” I %mm 1 § it ‘1 r i k 25-09—2006: This I.T.A. No. 25/2002 is heated .as idismissed for non-compliance of perlemptory order daied 31H07—2006. (For details note sheet palt may kindly be V seen.) Counsel: be informed aoc‘ordingly. / 1 1 Sdl— A.R (J) "w 1 1 V .

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