COMMISSIONER OF INCOME TAX,ROH vs. MADAN LAL

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ITA/195/1999HC Punjab & HaryanaPHHC01038307199931 July 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, considering the provisions of the circulars dated 11.07.2018 and 15.03.2024 issued by the Government of India, Ministry of Finance, decided not to delve into the merits of the issue. The Court acknowledged that the assessment amount in dispute is on the lower side. Consequently, all pending applications in this case were ordered to stand disposed of accordingly, and the appeal itself was to be disposed of in line with the circulars. The specific findings on the substantive tax dispute were not reached due to the procedural circumstances and the circulars relied upon.

What were the facts?

The appellant, Madan Lal, is challenging an assessment order. The original paper-book for the case was destroyed in a fire at the High Court in 1999. The assessment amount in dispute is stated to be ₹12,254. The Department of Revenue has issued circulars regarding the disposal of cases. The case has been placed before the Court for decision.

What were the issues?

1. Whether the High Court should entertain an appeal when the original records are destroyed and the tax effect is minimal. (Mixed question of law and fact, concerning the principles of judicial discretion and administrative efficiency). Assessee's Contention: Not explicitly recorded in the judgment. Revenue's Contention: The Revenue, through the circulars issued by the Government of India, Ministry of Finance, dated 11.07.2018 and 15.03.2024, has indicated that the Court should not go into the issue involved in such cases and should dispose of them accordingly.

AI-generated summary — verify with the full judgment below

205 IN THE

COMMISSIO

MADAN LAL CORAM: H

Present M f N

* SANJEEV PR

1.

L complete pap burnt in fire in 2. W the appellant not disputed. 3. O assessment am 4. K and 15.03.20 Department o dispose of thi 5. A of accordingly

July 31, 2024 Ess Kay

Whether Whether R E HIGH COURT OF PUNJAB CHANDIGARH I D ONER OF INCOME TAX, ROH

V L

HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Ms. Gauri Neo Rampal Opel, Sen for the appellant. None for the respondent. *** RAKASH SHARMA, J. (Oral) Learned counsel for the appe per-book of this Appeal as the ncident which occurred in this H We appreciate the assistance giv and take on record the said pape On perusal of the assessment ord mount is only `12,254/- and the t Keeping in view the provisions 024 issued by Government of of Revenue, this Court would not s Appeal. All pending applications filed in y.

[SANJ

speaking / reasoned

: Reportable

B AND HARYANA AT H ITA-195-1999 (O&M) Date of Decision: 31.07.2024 HTAK .…...Appellant V/s.

.....Respondent

NJEEV PRAKASH SHARMA NJAY VASHISTH nior Standing Counsel, ellant has placed before us original paper-book was fully High Court in the year 1999. ven by the learned counsel for er book, correctness of which is der impugned, we find that the tax is on the lower side. of circulars dated 11.07.2018 f India, Ministry of Finance, t go into the issue involved and n this case shall stand disposed JEEV PRAKASH SHARMA] JUDGE SANJAY VASHISTH] JUDGE Yes / No Yes / No

Suresh Kumar 2024.08.02 09:42 I attest to the accuracy and integrity of this document

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