Facts of the Case

The petitioners, Ritu Mishra and Swadesh Kumar Mishra, filed petitions before the Delhi High Court challenging proceedings initiated by the Income Tax Department. During the pendency of these petitions, the Trial Court had already passed a judgment dated 28.02.2019, convicting the petitioners and also passing an order on sentence.

At the time of hearing before the High Court, none appeared on behalf of the petitioners.

Issues Involved

  1. Whether the petitions survive after the Trial Court has already passed judgment of conviction and sentence.
  2. Whether the High Court should proceed in absence of the petitioners.
  3. Whether non-prosecution of the petition warrants dismissal.

Petitioner’s Arguments

  • No arguments were advanced on behalf of the petitioners as none appeared during the hearing, indicating lack of interest in pursuing the matter.

Respondent’s Arguments

  • The learned Senior Standing Counsel for the Income Tax Department submitted that:
    • The Trial Court had already convicted the petitioners.
    • The order on sentence had also been passed.
    • Therefore, the petitions had effectively become infructuous.

Court Findings / Order

  • The Court observed that:
    • No one appeared for the petitioners.
    • It appeared that the petitioners were not interested in pursuing the petitions.
    • The Trial Court had already passed both conviction and sentence orders.
  • Final Order:
    • The petitions were dismissed in default (non-prosecution).
    • All pending applications were also dismissed.

Important Clarification

  • The High Court did not adjudicate the merits of the case.
  • Dismissal was purely on:
    • Non-appearance of petitioners, and
    • Subsequent conviction by the Trial Court, making continuation unnecessary.

 Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2019:DHC:7496/CSH20032019CRLMM38402018_125202.pdf 

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