COMMISSIONER OF INCOME TAX vs. MRS. SUMITRA DEVI

PDF · subscribers
ITR/132/1982HC Punjab & HaryanaPHHC01005888198219 April 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not possible to decide the case on merits due to the destruction of the case file in a fire incident and the lack of any steps taken by the department to reconstruct the record. Furthermore, no one appeared on behalf of the appellant (Revenue) when the case was called twice. Consequently, the appeal was dismissed for non-prosecution. The High Court did not decide any substantive issue related to income tax law. The operative direction was to dismiss the appeal.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Appellant) against Ms. Sumitra Devi (Respondent). The appeal pertains to an Income Tax Appellate Tribunal (ITAT) judgment, though the specific assessment year and the order or action under challenge are not recorded in this High Court order. The procedural history indicates that the file of the case was burnt in a fire incident in 2011. No steps have been taken by the department to reconstruct the record. The case was called twice, but no one appeared on behalf of the appellant.

What were the issues?

1. Whether the High Court can decide the appeal on merits given the destruction of the case file and the absence of appearance by the appellant. Assessee's arguments: Not recorded. Revenue's arguments: Not recorded. However, the High Court noted that no one appeared on behalf of the appellant (Revenue) when the case was called twice. The Court also observed that the file was burnt and no steps were taken to reconstruct the record.

AI-generated summary — verify with the full judgment below

2024:PHHC:053125-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR-132-1982 Date of decision:- 19.04.2024 Commissioner of Income Tax ....Appellant vs. Ms. Sumitra Devi ...Respondent CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: None *** SANJEEV PRAKASH SHARMA, J. (Oral) 1. The case called twice but no one has put in appearance on behalf of the appellant. The file of this case has been burnt after the fire incident, which took place in the year 2011. No step has been taken by the concerned department to reconstruct the record of the said file. 2. In these circumstances, it is not possible for this Court to decide the case on merits. 3. Dismissed for non-prosecution. (SANJEEV PRAKASH SHARMA) JUDGE April 19, 2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.04.22 10:22 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →