Jaswinder Kaur, Mohali V. ITO, W-6(2), Mohali

ITA 1102/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9997 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 24-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH , ! . ' . . . # , $% ! BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM ./ ITA NO. 1102/CHD/2018 / ASSESSMENT YEAR : 2015-16 M/S JASWINDER KAUR, # 2736, PHASE-7, MOHALI. VS THE ITO, WARD 6(2), MOHALI. ./ PAN NO: AGGPK8432N / APPELLANT / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SMT. POONAM SHARMA, SR.DR ! ' # / DATE OF HEARING : 09.05.2019 $%&' # / DATE OF PRONOUNCEMENT : 28.05.2019 $& / ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 14.06.2018 OF CIT(A)-2, CH ANDIGARH PERTAINING TO 2015-16 ASSESSMENT YEAR. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF O F THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE POSITION REMAINED THE SAME. THE RECORD FURTHER SHOWS TH AT THE DEFECT POINTED OUT BY THE REGISTRY ON 26.11.2018 TILL DATE HAS RE MAINED UN- CURED. THE RECORD SHOWS THAT THE NOTICE SENT TO THE ASSESSEE HAS COME BACK UNSERVED. IN THE ABSENCE OF ANY OTHER EFFORT ON TH E PART OF THE ASSESSEE TO CURE THE DEFECT POINTED OUT AND NOTING THA T THE INTIMATION SENT TO THE ASSESSEE BY THE REGISTRY ON 14.03.2019 HAS RETURNED BACK UNSERVED AND NO ALTERNATIVE ADDRESS IS AVAILABLE ON RECOR D, WE FIND WE HAVE NO ALTERNATIVE BUT TO PRESUME THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE APPEAL IS DISM ISSED IN LIMINE. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE O F CIT VS MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO ITA 1102/CHD/2018 A.Y. 2015-16 PAGE 2 OF 2 HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR NON-REPRESENTATION . 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENT UALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE C AUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBER TY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER AND GIVING AN UNDERTAKING TO CURE THE DEFECT POINTED OUT BY THE REGIS TRY. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY,2019. SD/- SD/- ( . ' . . . # ) ( ) (DR. B.R.R. KUMAR) (DIVA SINGH) $% ! / ACCOUNTANT MEMBER ! / JUDICIAL MEMBER ' ( %( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ! , / CIT 4. ! , )/ THE CIT(A) 5. *-. / , # / , 012.3 / DR, ITAT, CHANDIGARH 6. .2 4' / GUARD FILE %( ! / BY ORDER, 5 / ASSISTANT REGISTRAR