THE PR COMMISSIONER OF INCOME TAX CENTRAL LUDHIANA vs. AB ALCOBEV PVT LTD

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ITA/81/2026HC Punjab & HaryanaPHHC01209431202513 March 2026Bench: MR. JUSTICE HARSIMRAN SINGH SETHI,MR. JUSTICE VIKAS SURI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was incomplete due to the non-submission of the mandatory hard copy after e-filing. The Court observed that the appellant appeared not to be interested in pursuing the appeal. Consequently, the appeal was disposed of for want of requisite action from the counsel. The Court granted liberty to the appellant to file the appeal afresh if needed. No decision was made on the merits of any substantive issue related to income tax assessment.

What were the facts?

The appeal, bearing number ITA-81-2026 (O&M), was filed before the High Court of Punjab and Haryana at Chandigarh. The appellant is the Principal Commissioner of Income Tax (Central), Ludhiana, and the respondent is AB Alcobev Pvt Ltd. The appeal was decided on March 13, 2026. The case was e-filed and approved by the Registry. However, the mandatory hard copy was not supplied. Consequently, the Registry listed the matter as an incomplete case, seeking appropriate orders. The Court noted that the appellant appeared not to be interested in pursuing the appeal due to its duplicate and incomplete nature.

What were the issues?

The High Court had to decide the appropriate course of action for an appeal that was e-filed and approved but lacked the mandatory hard copy, rendering it incomplete. The Court also considered whether the appellant was interested in pursuing the appeal. The appellant (Principal Commissioner of Income Tax) did not present any arguments as the appeal was disposed of due to lack of requisite action. The respondent (AB Alcobev Pvt Ltd) also did not present any arguments as the matter was not adjudicated on merits.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 141 ITA-81-2026 (O&M) Decided on : 13.03.2026 THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA

...Appellant. Versus AB ALCOBEV PVT LTD . . . Respondents CORAM: HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI HON'BLE MR. JUSTICE VIKAS SURI PRESENT: None. **** HARSIMRAN SINGH SETHI , J. (Oral) 1. The present case was e-filed and the same was scrutinized and approved by the Registry, but after its approval, hard copy, which is mandatory, has not been supplied. The Registry has consequently listed the matter before this Court being incomplete case seeking appropriate orders. 2. It appears that the appellant is not interested in pursuing the present appeal being duplicate and incomplete. The appeal, as such is disposed of for want of requisite action from the counsel. However, liberty is granted to file the appeal afresh in case needed. File be consigned to record room. (HARSIMRAN SINGH SETHI) JUDGE ( VIKAS SURI ) JUDGE 13.03.2026 Riya Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No RIYA 2026.03.16 14:29 I attest to the accuracy and integrity of this document

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