GURNEET SINGH vs. DEPUTY COMMISSIONER OF INCOME TAX (DCIT) AND ANOTHER
What did the High Court hold?
The High Court noted that there was no appearance on behalf of the petitioner. Consequently, the Court dismissed the Civil Writ Petition in default. No decision was made on the merits of the case. The operative direction was the dismissal of the petition.
What were the facts?
The petitioner, Gurneet Singh, filed a Civil Writ Petition (CWP) bearing number 39366 of 2025 before the High Court of Punjab & Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax, Gurgaon, and another. The case came up for hearing on 16.04.2026. There was no appearance on behalf of the petitioner when the matter was called. The Income Tax Department was represented by Mr. Vidul Kapoor, Junior Standing Counsel.
What were the issues?
1. Whether the Civil Writ Petition should be dismissed in default due to the absence of the petitioner? (Question of procedure) Assessee's contentions: Not recorded as there was no appearance. Revenue's contentions: Not recorded as the matter was dismissed in default.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Sr. No. 112 CWP-39366-2025 Date of decision : 16.04.2026 Gurneet Singh
.…. Petitioner Versus Deputy Commissioner of Income Tax, Gurgaon and another
..... Respondents
CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL
HON'BLE MS. JUSTICE LAPITA BANERJI
Present : None for the petitioner.
Mr. Vidul Kapoor, Junior Standing Counsel,
for the Income Tax Department.
* * * * * DEEPAK SIBAL, J. (Oral)
There is no appearance on behalf of the petitioner. 2. Dismissed in default.
[DEEPAK SIBAL]
JUDGE
16.04.2026
[LAPITA BANERJI] shamsher
JUDGE
Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.04.17 16:31 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh
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