COMMISSIONER OF INCOME TAX CHD vs. M/S CHANDIGARH IND AND TOURISM DEV CORP

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ITA/134/2004HC Punjab & HaryanaPHHC01051256200415 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE ALOK JAIN1 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the Income Tax Appeal (ITA) is dismissed for non-prosecution. The reasoning is based on the fact that the parties were repeatedly informed by the Registry to take steps for the reconstruction of the file, but no such steps were taken. Furthermore, the file itself was stated to have been fully burnt in a fire incident that occurred in the Registry. In view of these circumstances, the appeal could not be prosecuted. The Tribunal also noted that all pending miscellaneous applications stood disposed of. No specific issue was left undecided; the appeal was dismissed on procedural grounds.

What were the facts?

This Indian ITAT judgment concerns an appeal filed by M/s Chandigarh Industrial and Tourism Development Corporation Ltd. (the assessee) against the Commissioner of Income Tax (the revenue). The appeal number is ITA-134-2004 (O&M). The judgment was passed on October 15, 2024. The parties were repeatedly informed by the Registry to take steps for the reconstruction of the file. However, no steps were taken. The file is stated to have been completely burnt in a fire incident that took place in the Registry. Consequently, the Income Tax Appeal (ITA) was dismissed for non-prosecution. All pending miscellaneous applications were also disposed of.

What were the issues?

1. Whether the Income Tax Appeal (ITA) should be dismissed for non-prosecution, given the inability to reconstruct the file due to a fire incident and the lack of steps taken by the parties. This issue turns on procedural rules governing appeals and the conduct of parties. Contentions: Assessee: No specific contentions are recorded in the judgment regarding the dismissal for non-prosecution. The judgment indicates that no steps were taken by the parties. Revenue: No specific contentions are recorded in the judgment regarding the dismissal for non-prosecution. The judgment indicates that no steps were taken by the parties.

AI-generated summary — verify with the full judgment below

208 IN TH Commission

M/s Chandig

CORAM:

Present:

SANJEEV P

1.

take steps fo 2. which took p 3. 4.

October 15 Manju

Whether spe Whether Rep HE HIGH COURT OF PUNJA CHANDIGAR

ITA- Date ner of Income Tax Chd.

V/s.

garh Ind. And Tourism Dev Corp

HON'BLE MR. JUSTICE SAN HON'BLE MR. JUSTICE AL

None.

***** PRAKASH SHARMA, J. (Oral) The parties were informed by or reconstruction of the file but n The file is stated to have been place in the Registry. In view thereof, the ITA is dism All pending misc. application(s [SANJEE , 2024.

eaking / reasoned : portable

: AB AND HARYANA AT RH 134-2004 (O&M) of Decision:15.10.2024

..…...Petitioner(s) p.. …......Respondent(s) NJEEV PRAKASH SHARMA OK JAIN ) y the Registry time and again to no steps have been taken. n fully burnt in the fire incident missed for non-prosecution. s) also stand disposed of.

EV PRAKASH SHARMA] JUDGE

[ALOK JAIN] JUDGE Yes / No Yes / No

) o t Manju 2024.10.18 10:15 I attest to the accuracy and integrity of this document

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