Mr.Nand Lal Sharma, V. Income Tax Officer,

ITA 1098/CHANDI/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6844 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO. 1098/CHD/2016 ASSESSMENT YEAR: 2 010-11 SHRI NAND LAL SHARMA, VS. THE ITO, S/O SHRI MOTI LAL SHARMA, KULLU (HP). VILLAGE MANSARI, PO-HARIPUR, DISTT. KULLU (HP). PAN NO. AZWPS6712L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 12.07.2017 DATE OF PRONOUNCEMENT : 15.09.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 29.08.2016 OF CI T(A) PALAMPUR PERTAINING TO 201011 ASSESSMENT YEAR ON VARIOUS GR OUNDS. 2. HOWEVER AT THE TIME OF HEARING NO ONE WAS PRESEN T ON BEHALF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SE COND ROUND ALSO THE POSITION REMAINED THE SAME. NEITHER THE AS SESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PL ACED BEFORE THE BENCH. IT IS FURTHER SEEN FROM THE RECORD THAT THE REGISTRY HAS POINTED OUT A DEFECT IN THE APPEAL FILED BY THE ASS ESSEE. THE DEFECT NOTICE HAS BEEN ISSUED BUT THE SAME HAS NOT BEEN CU RED TILL DATE. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCE S IN THE ABSENCE OF ANY ADJOURNMENT APPLICATION ON BEHALF OF THE ASSESSEE TILL THE PASSING OF THE ORDER AND TAKING NOTE OF TH E FACT THAT WHERE THE ASSESSEE HAS NOT EVEN CARED TO CURE THE DEFECT ITSELF, IT CAN BE SAFELY CONCLUDED THAT THE ASSESSEE MAY NOT BE SERIO US IN PURSUING THE APPEAL FILED. ACCORDINGLY, APPEAL OF THE ASSESS EE IS DISMISSED IN LIMINE. SUPPORT IS FROM THE ORDER OF THE ITAT DE LHI BENCHES IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. (19 91) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADES H HIGH COURT IN ITA 1098/CHD/2017 A.Y. 2010-11 PAGE 2 OF 2 THE CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH T AX COMMISSIONER 223 ITR 480 (MP) ETC. 2. BEFORE PARTING IT IS MADE CLEAR THAT LIBERTY IS GIVEN TO THE ASSESSEE TO PRAY FOR A RECALL OF THIS ORDER IN THE EVENTUALITY IT UNDERTAKES TO CURE THE DEFECT POINTED OUT. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH SEPT. 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.