THE COMMR.OF INCOME TAX HY. vs. MRS.RITU JAIN

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ITC/130/1993HC Punjab & HaryanaPHHC01021861199310 May 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Income Tax Case (ITC) for non-prosecution. The Court noted that the file had been completely burnt in a fire incident in the Registry. Despite the Registry repeatedly informing the parties to take steps for the reconstruction of the file, no such steps were taken. In light of the inability to proceed with the case due to the destroyed record and the lack of action from the parties, the Court found it appropriate to dismiss the appeal. The reasoning is based on the principle that parties have a responsibility to prosecute their cases, and when the record is lost and no effort is made to reconstruct it, the case cannot be kept pending indefinitely. All pending applications were also disposed of accordingly.

What were the facts?

This is an Income Tax Case (ITC) filed by the Commissioner of Income Tax, Haryana (Petitioner) against Mrs. Ritu Jain (Respondent). The case pertains to an assessment year not specified in the judgment. The file for this case was reportedly burnt in a fire incident that occurred in the Registry. The Registry had repeatedly informed the parties to take steps for the reconstruction of the file, but no such steps were taken by either party. Consequently, the High Court was faced with an unprosecuted case due to the loss of the record.

What were the issues?

1. Whether the Income Tax Case (ITC) should be dismissed for non-prosecution, given that the file was destroyed in a fire and no steps were taken by the parties for its reconstruction despite repeated notices from the Registry. This issue hinges on the court's procedural rules and the parties' obligation to pursue their case. The Assessee (Respondent): No arguments are recorded for the assessee in the judgment. The Revenue (Petitioner): The Revenue, as the petitioner, would have been expected to argue for the continuation of the case or for a reasonable opportunity to reconstruct the file. However, the judgment does not record any specific arguments presented by the Revenue.

AI-generated summary — verify with the full judgment below

127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:065493-DB ITC-130-1993 (O&M) Date of Decision: 10.05.2024 THE COMMISSIONER OF INCOME TAX, HARYANA . . . . Petitioner

Vs. MRS. RITU JAIN . . . . Respondent

**** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA **** Present None.

**** 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 ITC is dismissed for non-prosecution. 4. All pending applications also stand disposed of accordingly.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE May 10, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No

MOHIT GOYAL 2024.05.10 15:06 I attest to the accuracy and integrity of this document

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