THE COMMISSIONER OF INCOME TAX vs. M/S MIGLANI RICE MILLS

PDF · subscribers
ITC/8/1992HC Punjab & HaryanaPHHC01021927199201 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 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 the reconstruction of the file, no such steps were taken. Consequently, the court found it impossible to proceed with the case on its merits. The principle derived is that a case can be dismissed for non-prosecution if the necessary records are lost and the parties fail to take steps for their reconstruction, rendering the adjudication impossible. All pending applications were also disposed of accordingly.

What were the facts?

The Income Tax Case (ITC) was filed by the Commissioner of Income Tax against M/s Miglani Rice Mills. The case pertains to an assessment year not specified in the judgment. The file of the case was completely destroyed in a fire incident that occurred in the Registry. The Registry had repeatedly informed the parties to take necessary steps for the reconstruction of the file. However, no steps were taken by either party to reconstruct the file.

What were the issues?

1. Whether the Income Tax Case should be dismissed for non-prosecution due to the inability to reconstruct the file after a fire incident in the Registry, and the failure of the parties to take steps for reconstruction. Assessee's contentions: The judgment does not record any specific contentions made by the assessee, M/s Miglani Rice Mills. It is stated that no steps were taken by the parties for reconstruction of the file. Revenue's contentions: The judgment does not record any specific contentions made by the revenue, the Commissioner of Income Tax. It is stated that no steps were taken by the parties for reconstruction of the file.

AI-generated summary — verify with the full judgment below

133 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:059633-DB ITC-8-1992 (O&M) Date of Decision: 01.05.2024 THE COMMISSIONER OF INCOME TAX

. . . . Petitioner

Vs. M/S MIGLANI RICE MILLS . . . . Respondents

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

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

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

9.

The parties were informed by the Registry time and again to take steps for reconstruction of the file but no steps have been taken. 10. The file is stated to have been fully burnt in the fire incident which took place in the Registry. 11. In view thereof, the ITC is dismissed for non-prosecution. 12. 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

Recent GST High Court judgments

Search GST case law →