FREEMAN MEASURES LTD. vs. COMMISSIONER OF INCOME TAX

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ITA/108/2003HC Punjab & HaryanaPHHC01052137200322 July 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana dismissed the appeal filed by Freeman Measures Ltd. The dismissal was based on the submission by the learned counsel for the appellant that they had no instructions from the appellant. Consequently, the appeal was dismissed for non-prosecution. The Court also noted that all pending miscellaneous applications in the matter stood disposed of. The judgment does not provide any reasoning on the merits of the case, as the dismissal was procedural. No specific principle or ratio decidendi for future citation on substantive tax law issues can be derived from this decision.

What were the facts?

The case involves an appeal filed by Freeman Measures Ltd. (the appellant) against the Commissioner of Income Tax (the respondent). The appeal pertains to the assessment year(s) not explicitly stated in the provided text. The specific order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not mentioned. The procedural history indicates that the appellant's counsel submitted that they have no instructions from the appellant, leading to the dismissal of the appeal for non-prosecution. All pending miscellaneous applications were also disposed of.

What were the issues?

1. Whether the appeal should be dismissed for non-prosecution, considering the appellant's counsel has no instructions. Contentions: Assessee: The assessee's counsel stated that they have no instructions from the appellant. This implies an inability or unwillingness to proceed with the appeal. Revenue: The judgment does not record any specific arguments from the revenue's side regarding the dismissal for non-prosecution.

AI-generated summary — verify with the full judgment below

213

I Freeman Mea

Commissione

CORAM: H

Present M

M M

SANJEEV P 1.

L instructions fr 2.

I prosecution. 3.

22.07.2024 rajesh

1 2 IN THE HIGH COURT OF PUN AT CHANDIGA

I D asures Ltd.

Vs. er of Income Tax

HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Divya Suri, Advocate for the Mr. Varun Issar, Advocate for Mr. Saurabh Kapoor, Sr. Standin ***

RAKASH SHARMA, J.(Oral) Learned counsel for the petiti rom the appellant. In view thereof, the present All pending misc. application(s)

(SANJ

1.

Whether speaking/reasoned? 2. Whether reportable?

NJAB AND HARYANA ARH ITA-108-2003 (O&M) Date of Decision: 22.07.2024

…Appellant

…Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH e appellant. ng Counsel for the respondent.

) ioner submits that he has no appeal is dismissed for non- also stand disposed of. JEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE : Yes/No : Yes/No

o - RAJESH KUMAR 2024.07.23 14:05 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.

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