M/S Upper India Glass Works Ltd. v. Commissioner Of Income Tax

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH 2024:PHHC:094125-DB ITC-10-1992 (O&M) Date of Decision: 25.07.2024 M/S UPPER INDIA GLASS WORKS LTD.

. . . . Petitioner Vs.

COMMISSIONER OF INCOME TAX . . . . Respondent ****

CORAM:

HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH ****

Present

None.

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

1. This is a file placed by the registry informing that the record of the file was partially burnt in fire, whereafter notices were sent to the concerned parties to reconstitute the file, but no response has been received from either side.

2. This case was listed before us on the last occasion on 07.05.2024 when we directed the registry to send notice to the petitioner. It is informed that the notices have been received back unserved with the report of address being not correct.

3. In view of above, we find that the present ITC cannot be decided by the Court on merits on the lack of documents.

4. Accordingly, ITC is dismissed for non-prosecution.

5. All pending applications also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE July 25, 2024 Mohit goyal

1. Whether speaking/reasoned?

Yes/No

2. Whether reportable?

Yes/No MOHIT GOYAL 2024.07.26 09:46 I attest to the accuracy and integrity of this document