THE COMMISSIONER OF INCOME TAX ROHTAK vs. M/S AJIT CONSTRUCTION CO.

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ITC/7/1992HC Punjab & HaryanaPHHC01021926199201 May 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUKHVINDER KAUR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Income Tax Case (ITC) for non-prosecution. The reasoning provided is that the file was completely burnt in a fire incident in the Registry, and despite repeated notices from the Registry to the parties to take steps for reconstruction of the file, no such steps were taken. Therefore, the Court found no alternative but to dismiss the case due to the lack of prosecution by the parties. All pending applications were also disposed of accordingly. The Court did not decide on any substantive issues related to the income tax assessment itself.

What were the facts?

The Income Tax Commissioner (Petitioner) filed an Income Tax Case (ITC) against M/s Ajit Construction Co. (Respondent). The case pertains to an assessment year not specified in the judgment. The file for the case was completely destroyed in a fire incident that occurred in the Registry. The Registry repeatedly informed the parties to take steps for the reconstruction of the file, but no such steps were taken by either party. Consequently, the Income Tax Case was dismissed for non-prosecution.

What were the issues?

1. Whether the Income Tax Case (ITC) should be dismissed for non-prosecution, given that the original file was destroyed in a fire and no steps were taken by the parties for its reconstruction. This is a procedural issue concerning the conduct of litigation. The Petitioner (Commissioner of Income Tax) did not present any arguments as the matter was dismissed for non-prosecution. The Respondent (M/s Ajit Construction Co.) also did not present any arguments as the matter was dismissed for non-prosecution.

AI-generated summary — verify with the full judgment below

132 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:059640-DB ITC-7-1992 (O&M) Date of Decision: 01.05.2024 THE COMMISSIONER OF INCOME TAX

. . . . Petitioner

Vs. M/S AJIT CONSTRUCTION CO. . . . . Respondents

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

HON’BLE MRS. JUSTICE SUKHVINDER KAUR **** Present None.

**** SANJEEV PRAKASH SHARMA, J.(Oral)

5.

The parties were informed by the Registry time and again to take steps for reconstruction of the file but no steps have been taken. 6. The file is stated to have been fully burnt in the fire incident which took place in the Registry. 7. In view thereof, the ITC is dismissed for non-prosecution. 8. All pending applications also stand disposed of accordingly.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUKHVINDER KAUR) JUDGE May 01, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No

MOHIT GOYAL 2024.05.02 10:59 I attest to the accuracy and integrity of this document

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