COMMISSIONER OF INCOME TAX JALANDHAR vs. RAJINDER KUMAR

PDF · subscribers
ITA/335/2007HC Punjab & HaryanaPHHC01073030200712 May 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the appellant's submission that the record could not be traced. Consequently, the Court dismissed the present appeal as not pressed at this stage. However, liberty was granted to the appellant to file an application for the revival of this appeal, provided they submit the record of the case along with the application. Any pending applications were also disposed of. The Court did not decide on the merits of the original appeal.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Jalandhar (appellant) against Rajinder Kumar (respondent). The appeal pertains to the assessment year 2007. On a previous date of hearing, the appellant's counsel requested time to locate the case records and determine the exact status. Today, the appellant's counsel stated that the record could not be traced and requested that the appeal be dismissed as not pressed, with liberty to revive it once the records are found. The High Court acknowledged this submission.

What were the issues?

1. Whether the appeal should be dismissed as not pressed due to the inability of the appellant to trace the case records, and if so, whether liberty should be granted to revive the appeal. The appellant contended that they were unable to trace the record of the case and therefore prayed that the present appeal be dismissed as not pressed at this stage. They also sought liberty to revive the appeal as and when the appellant is able to trace the record of the case. The respondent's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA-335-2007 (O&M) Date of decision : 12.05.2025 Commissioner of Income Tax Jalandhar ......Appellant Vs. Rajinder Kumar ......Respondent CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Ranvijay Singh, Advocate, for the appellant. ***** SUDEEPTI SHARMA, J. 1. This case pertains to the category of fully burnt cases of the year 2007. 2. On the last date of hearing, learned counsel for appellant sought time to trace out the record and to ascertain exact status of the case. 3. Today, learned counsel for appellant contends that he is not able to trace out the record of the case and prays that present appeal be dismissed as not pressed at this stage with liberty to the appellant to revive the same as and when appellant is able to trace the record of the case. 4. In view of the above, present appeal is dismissed as not pressed at this stage with liberty to the appellant to file an application alongwith record of the case for revival of this appeal. 5. Pending application(s), if any, also stand disposed of. (LISA GILL) (SUDEEPTI SHARMA) JUDGE JUDGE

12.05.2025 Virrendra Whether speaking/reasoned: Yes / No Whether reportable: Yes / No VIRENDRA SINGH ADHIKARI 2025.05.16 12:07 I attest to the accuracy and integrity of this document

Latest GST High Court judgments

Search GST case law →