CIT JALANDHAR vs. HARDEV SINGH

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ITA/1/1981HC Punjab & HaryanaPHHC01006347198115 April 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not possible to decide the case on merits due to the burnt case file and the absence of appearance by the appellant's counsel. The Court noted that the department had not taken steps to reconstruct the record. Therefore, the appeal was dismissed for non-prosecution. No finding was reached on any substantive issue related to the Income Tax Act, as the dismissal was procedural.

What were the facts?

The appeal was filed by the Chief Commissioner of Income Tax, Jalandhar, against Hardev Singh. The case was called twice, but no one appeared on behalf of the appellant. The judgment notes that the file of the case was burnt in fire incidents in 1996 and 2011, and the department had not taken any steps to reconstruct the record. Consequently, the Court found it impossible to decide the case on merits.

What were the issues?

1. Whether the appeal can be decided on merits given the destruction of the case file and the absence of the appellant's counsel? The appellant (Revenue) did not present any arguments as no one appeared on their behalf. The respondent (assessee) also did not present any arguments as no one appeared on their behalf. The Court's inability to proceed was due to the burnt case file and the lack of reconstruction efforts by the department, preventing any substantive arguments or consideration of the merits.

AI-generated summary — verify with the full judgment below

2024:PHHC:050133-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-1-1981 Date of decision:- 15.04.2024 Chief Commissioner of Income Tax Jalandhar ....Appellant vs. Hardev Singh ...Respondent CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: None *** SANJEEV PRAKASH SHARMA, J. (Oral) 1. The case called twice but no one has put in appearance on behalf of the appellant. The file of this case has been burnt after the fire incident, which took place in the year 1996 & 2011. No step has been taken by the concerned department to reconstruct the record of the said file. 2. In these circumstances, it is not possible for this Court to decide the case on merits. 3. Dismissed for non-prosecution. (SANJEEV PRAKASH SHARMA) JUDGE April 15, 2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.04.18 12:11 I attest to the accuracy and integrity of this document

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