COMMISSIONER OF INCOME TAX vs. M/S PUNJAB WOOL COMBERS LTD

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ITA/192/2004HC Punjab & HaryanaPHHC01051320200430 October 2025Bench: MR. JUSTICE JAGMOHAN BANSAL,MS. JUSTICE HARPREET KAUR JEEWAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal. The court noted that the appellant's counsel had no instructions and the department had no record. The destruction of the case file in a fire in 2011 and the subsequent inability of the parties to reconstruct it were significant factors. The court also observed that sufficient opportunities had been provided to reconstruct the file, but to no avail. It was inferred that with the efflux of time, both parties had lost interest in pursuing the matter. The dismissal was granted with liberty to the appellant to move an appropriate application within six months from the date of the order, if the cause for the appeal still survived. Any pending applications were also disposed of.

What were the facts?

The appeal, ITA-192-2004, was filed by the Commissioner of Income Tax against M/s Punjab Wool Combers Ltd. The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The appellant's counsel stated that she had no instructions and the department had no record of the case. It was noted that a fire in 2011 had destroyed many files in the High Court, including the file for this case. Despite opportunities given to reconstruct the file, no documents were available. The court observed that with the passage of time, parties seemed to have lost interest in pursuing the matter.

What were the issues?

1. Whether the appeal can proceed without the original records, given the destruction of files due to fire and the inability of the parties to reconstruct them. Assessee's Contention: Not recorded. Revenue's Contention: The Revenue's counsel stated that she had no instructions and the department had no record of the case. The Revenue also acknowledged the destruction of files due to fire and the inability to reconstruct them, suggesting a loss of interest in pursuing the matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

****

202

ITA-192-2004 Date of Decision: 30.10.2025

COMMISSIONER OF INCOME TAX

...Appellant Versus M/S PUNJAB WOOL COMBERS LTD.

...Respondents

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MS. JUSTICE HARPREET KAUR JEEWAN

Present:- Ms. Nikita Garg, Jr. Panel Counsel

for the appellant (through V.C.)

****

JAGMOHAN BANSAL, J. (ORAL)

Learned counsel for the appellant submits that she has no instructions and even department has no record. 2.

In 2011, a fire broke out in the High Court premises which gutted many files. The file of the present case is also part of burnt files. The office attempted to collect documents but no document is available on record. 3.

The parties were given sufficient opportunities to reconstruct the file. Learned counsel for the appellant is submitting that department has no record. It appears that with the efflux of time parties have lost their interest to pursue the matter. 4.

Dismissed with liberty to appellant to move an appropriate application within six months from today, if cause survives. DEEPAK BISSYAN 2025.10.31 16:50 I attest to the accuracy and integrity of this document

Pending application(s), if any, shall also stand disposed of.

(JAGMOHAN BANSAL)

JUDGE

(HARPREET KAUR JEEWAN)

JUDGE 30.10.2025 Deepak DPA Whether Speaking/reasoned Yes/No Whether Reportable Yes/No

DEEPAK BISSYAN 2025.10.31 16:50 I attest to the accuracy and integrity of this document

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