M/S UPPER INDIA GLASS WORKS LTD. vs. COMMISSIONER OF INCOME TAX

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ITC/10/1992HC Punjab & HaryanaPHHC01021895199225 July 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the Income Tax Case (ITC) could not be decided on its merits due to the unavailability of necessary documents resulting from the record being partially burnt in a fire. The Court noted that attempts to reconstitute the file by sending notices to the concerned parties were unsuccessful, as no response was received. Furthermore, notices sent to the petitioner were returned unserved with a report indicating an incorrect address. In light of these circumstances, the Court concluded that it was impossible to proceed with the adjudication of the case on its merits. Accordingly, the ITC was dismissed for non-prosecution, and all pending applications were also disposed of.

What were the facts?

The Income Tax Case (ITC) was filed by M/s Upper India Glass Works Ltd. against the Commissioner of Income Tax. The High Court of Punjab and Haryana at Chandigarh was informed by the registry that the record of the file was partially burnt in a fire. Notices were sent to the parties for reconstitution of the file, but no response was received. On a previous occasion, the Court had directed the registry to send notice to the petitioner, which was returned unserved with a report that the address was incorrect. Consequently, the Court found itself unable to decide the case on merits due to the lack of documents.

What were the issues?

1. Whether the Income Tax Case can be decided on merits given the partial destruction of the record by fire and the inability to reconstitute the file due to lack of response from the parties and unserved notices. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, M/s Upper India Glass Works Ltd. Revenue's Contentions: The judgment does not record any specific contentions made by the respondent, Commissioner of Income Tax.

AI-generated summary — verify with the full judgment below

101 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:094125-DB ITC-10-1992 (O&M) Date of Decision: 25.07.2024 M/S UPPER INDIA GLASS WORKS LTD. . . . . Petitioner Vs. COMMISSIONER OF INCOME TAX . . . . Respondent **** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MR. JUSTICE SANJAY VASHISTH **** Present None. **** SANJEEV PRAKASH SHARMA, J.(Oral)

1.

This is a file placed by the registry informing that the record of the file was partially burnt in fire, whereafter notices were sent to the concerned parties to reconstitute the file, but no response has been received from either side. 2. This case was listed before us on the last occasion on 07.05.2024 when we directed the registry to send notice to the petitioner. It is informed that the notices have been received back unserved with the report of address being not correct. 3. In view of above, we find that the present ITC cannot be decided by the Court on merits on the lack of documents. 4. Accordingly, ITC is dismissed for non-prosecution. 5. All pending applications also stand disposed of.

(SANJEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE July 25, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No

MOHIT GOYAL 2024.07.26 09:46 I attest to the accuracy and integrity of this document

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