COMMISSIONER I.T.ROHTAK vs. M/S K.L.STEEL INDUSTRIES

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ITA/92/2000HC Punjab & HaryanaPHHC01036409200008 August 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for non-prosecution. The court noted that the file had been completely burnt in a fire incident in the Registry. Despite repeated notices from the Registry to the parties to take steps for reconstruction of the file, no such steps were taken. In the absence of the necessary records and the parties' failure to facilitate the reconstruction, the court found it impossible to proceed with the hearing of the appeal. Therefore, the appeal was dismissed for non-prosecution. All pending applications were also dismissed accordingly.

What were the facts?

The appeal, ITA-92-2000, was filed by the Commissioner of Income Tax, Rohtak (the revenue) against M/s K.L. Steel Industries (the assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. The Registry had repeatedly informed the parties to take steps for the reconstruction of the burnt file, which was destroyed in a fire incident. However, no steps were taken by either party. Consequently, the High Court was unable to proceed with the appeal.

What were the issues?

1. Whether the appeal can be dismissed for non-prosecution due to the inability to reconstruct the burnt file? (Question of procedure) The revenue argued that steps were not taken for reconstruction of the file despite repeated notices from the Registry. The revenue did not present any specific arguments on the merits of the case as the dismissal was based on procedural grounds. The assessee was not represented, and therefore, no arguments were recorded on their behalf.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 203 ITA-92-2000 Decided on : 08.08.2024 Commissioner of Income Tax, Rohtak . . . Appellant(s) Versus M/s K.L. Steel industries . . . Respondent(s) CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: Ms. Gauri Neo Rampal, Sr. Standing Counsel for the appellant(s) – revenue. None for the respondent(s). **** SANJEEV PRAKASH SHARMA

, J. (Oral) 1. The parties were informed by the Registry time and again to take steps for reconstruction of the file but no steps have been taken. 2. The file is stated to have been fully burnt in the fire incident which took place in the Registry. 3. In view thereof, the ITA is dismissed for non-prosecution. 4. All pending applications stand dismissed accordingly. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE August 08, 2024 J.Ram Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2024.08.09 13:51 I attest to the accuracy and authenticity of this document

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