THE CIT PATIALA vs. M/S PB.STATE COOP.SUPPLY.& MKT.FED.ETC.

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ITR/28/1983HC Punjab & HaryanaPHHC01007032198322 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 by fire incidents and the lack of steps taken by the department to reconstruct the record. Furthermore, no one appeared on behalf of the appellant when the case was called twice. Consequently, the High Court dismissed the appeal for non-prosecution. The specific ratio decidendi is that an appeal cannot be adjudicated on merits if the record is destroyed and the appellant fails to prosecute the case.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax, Patiala, against the Punjab State Cooperative Supply & Marketing Federation etc. The assessment years are not specified. The appeal is before the High Court of Punjab and Haryana at Chandigarh. The procedural history indicates that the case file was burnt in fire incidents in 1996 and 2011. The department has not taken steps to reconstruct the record. The matter 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 the appellant's counsel? (Question of law) The appellant (Revenue) did not present any arguments as no one appeared on their behalf. The respondent's arguments are not recorded. The Tribunal had to decide whether the case could proceed to a decision on merits under the given circumstances.

AI-generated summary — verify with the full judgment below

2024:PHHC:053965-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR-28-1983 Date of decision:- 22.04.2024 Commissioner of Income Tax Patiala ....Appellant vs. Pb. State Coop. Supply & Mkt. Food etc ...Respondents 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 1996 & 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 22, 2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.04.24 17:26 I attest to the accuracy and integrity of this document

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