M/S HARCHARAN DASS TEXTILE MILLS (KNITTE vs. COMMISSIONER OF INCOME TAX, JAMMU & ANR.

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ITA/122/2001HC Punjab & HaryanaPHHC01041968200112 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for want of prosecution. The reasoning was based on the consistent absence of the appellant's counsel on multiple hearing dates, including the present one. The Court noted that no one appeared on behalf of the appellant even today, and for the last three dates, the learned counsel for the appellant had not been present. Consequently, the appeal was dismissed. The ratio decidendi is that persistent non-appearance by the appellant or their counsel leads to the dismissal of the appeal for want of prosecution. All pending miscellaneous applications were also disposed of.

What were the facts?

The appeal was filed by M/s Harchara Dass Textile Mills (Knitters) against the Commissioner of Income Tax, Jammu & Anr. The assessment year(s) are not specified in the judgment. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is not stated. The procedural history indicates that no one appeared on behalf of the appellant for the last three dates, and even on the current date, the learned counsel for the appellant was absent. The revenue was represented by Ms. Urvashi Dhugga, Sr. Standing Counsel.

What were the issues?

1. Whether the appeal should be dismissed for want of prosecution, given the consistent absence of the appellant's counsel? (Question of procedure) Assessee's contentions: No arguments were recorded for the assessee as their counsel was absent. Revenue's contentions: The revenue, through its counsel, was present and likely supported the dismissal of the appeal due to the appellant's non-appearance.

AI-generated summary — verify with the full judgment below

201(3)

M/s Harchara

Commissione

CORAM: H

Present: N

SANJEEV P 1.

N 2.

E 3.

I 4.

12.11.2024 rajesh 1 2 IN THE HIGH COURT O AT CHANDIGA I D an Dass Textile Mills (Knitters)

Vs. er of Income Tax, Jammu & Anr

HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN None for the appellant. Ms. Urvashi Dhugga, Sr. Standin

***

RAKASH SHARMA, J.(Oral) No one appears on behalf of the a Even today learned counsel for th In view thereof, the appeal is dism All pending misc. application(s)

(SANJ (

1.

Whether speaking/reasoned? 2. Whether reportable?

OF PUNJAB AND HARYANA ARH ITA-122-2001 (O&M) Date of Decision: 12.11.2024

…Appellant .

…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH ng Counsel for the revenue.

) appellant for the last three dates. he appellant is not present. missed for want of prosecution. also stand disposed of. JEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE : Yes/No : Yes/No

RAJESH KUMAR 2024.11.13 16:36 I attest the accuracy and authenticity of this order/judgment.

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