BHAGWAN DASS vs. COMMISSIONER OF INCOME TAX PATIALA
What did the High Court hold?
The High Court dismissed the appeal for non-prosecution. The Court noted that the counsel for the appellant had no instructions and that the amount involved was paltry. The dismissal was made with liberty to revive the appeal if something survives therein. Since the main case was dismissed, any pending applications were also disposed of. The judgment does not delve into the merits of the original assessment or the ITAT's order.
What were the facts?
The appeal was filed by Bhagwan Dass (the appellant) against an order of the Income Tax Appellate Tribunal, Chandigarh, in ITA No.552/Chandi/93 for the assessment year 1986-87. The respondents are the Commissioner of Income-tax, Patiala, and another. The High Court of Punjab & Haryana at Chandigarh was hearing the appeal under Section 260A of the Income Tax Act, 1961. The counsel for the appellant stated that he had no instructions. The Court also noted that the amount involved was paltry.
What were the issues?
1. Whether the appeal is maintainable in light of the appellant's counsel having no instructions and the amount involved being paltry? (Mixed question of law and fact, relating to procedural compliance and the significance of the amount in dispute). Contentions: Assessee: The counsel for the appellant stated that he had no instructions, implying an inability to prosecute the appeal. Revenue: No specific contentions are recorded for the revenue in the judgment.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
444 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.20 of 2002 Date of Decision: 18.02.2020 Bhagwan Dass Appellant Versus Commissioner of Income-tax, Patiala and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate for the appellant. Mr. Jitin Kohli, Advocate for Mr. Kunal Sharma, Advocate for the respondent. **** AJAY TEWARI, J. (Oral) [1] This appeal was filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh in ITA No.552/Chandi/93 for the assessment year 1986-87. [2] Learned counsel for the appellant states that he has no instructions. Even otherwise, we find that amount involved is paltry. [3] Dismissed for non-prosecution, with liberty to revive the appeal if something survives therein. [4] Since the main case is dismissed, the pending application, if any, stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 18, 2020
pankaj baweja
Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.02.20 10:30 I attest to the accuracy and authenticity of this document HIGH COURT, CHANDIGARH
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