C.I.T. LDH. vs. M/S UPPER INDIA STEELS MANU.
What did the High Court hold?
The High Court dismissed the appeal for non-prosecution. The Court noted that the case file was destroyed in a fire incident in 2011, and no steps were taken by the department to reconstruct the record. Due to these circumstances, it was impossible for the Court to decide the case on its merits. Therefore, the appeal was dismissed due to the inability to proceed with the case. No decision was made on the substantive issues of the appeal.
What were the facts?
The appeal was filed by the Commissioner of Income Tax, Ludhiana (appellant) against M/s Upper India Steels Manu. (respondent). The case was called twice, but no one appeared on behalf of the appellant. The judgment notes that the file of the case was burnt in a fire incident in 2011, and the department had not taken steps to reconstruct the record. Consequently, the Court found it impossible to decide the case on merits.
What were the issues?
1. Whether the appeal can be decided on merits given the destruction of the case file and the absence of the appellant's counsel? (Question of procedure and fact) The appellant (Revenue) did not present any arguments as their counsel was absent. The respondent's (assessee) arguments are not recorded as the case was dismissed for non-prosecution.
AI-generated summary — verify with the full judgment below
2024:PHHC:042160-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR-80-1985 Date of decision:- 22.03.2024 Commissioner of Income Tax, Ludhiana ....Appellant vs. M/s Upper India Steels Manu. ...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 22.03.2024 (SUDEEPTI SHARMA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Gaurav Arora 2024.03.22 18:22 I attest to the accuracy and integrity of this document
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