COMMISSIONER OF INCOME TAX, RO vs. M/S.BHIWANI VANASPATI LTD.

PDF · subscribers
ITC/36/1999HC Punjab & HaryanaPHHC01038452199925 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 could not be decided on merits due to the lack of documents resulting from the destruction of the file in a fire. Since no response was received from either party for the reconstitution of the file, the court found it impossible to proceed with the adjudication of the case. Accordingly, the Income Tax Case was dismissed for non-prosecution. All pending applications related to the case were also disposed of.

What were the facts?

The Income Tax Case (ITC) No. 36 of 1999 was filed before the High Court of Punjab and Haryana at Chandigarh. The petitioner was the Commissioner of Income Tax, RO, and the respondent was M/s. Bhiwani Vanaspati Ltd. The High Court registry informed the court that the record of the file was completely destroyed in a fire. Notices were issued to both parties for reconstitution of the file, but no response was received from either the petitioner or the respondent.

What were the issues?

1. Whether the Income Tax Case can be decided on merits in the absence of the original record due to its destruction by fire? (Question of law) The petitioner (Commissioner of Income Tax) did not present any arguments as the matter was dismissed for non-prosecution. The respondent (M/s. Bhiwani Vanaspati Ltd.) also did not provide any arguments. The court was informed by the registry that the file record was burnt in a fire, and despite notices for reconstitution, no response was received from either party.

AI-generated summary — verify with the full judgment below

102 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:094141-DB ITC-36-1999 (O&M) Date of Decision: 25.07.2024 COMMISSIONER OF INCOME TAX, RO . . . . Petitioner Vs. M/S.BHIWANI VANASPATI LTD. . . . . 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 fully 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. In view of above, we find that the present ITC cannot be decided by the Court on merits on the lack of documents. 3. Accordingly, ITC is dismissed for non-prosecution. 4. 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

Recent GST High Court judgments

Search GST case law →