M/s New Swan Auto Comp (P) Ltd., Ludhiana V. DCIT, C-1, Ludhiana

ITA 1155/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7220 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 04-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH B, CHANDIGARH !, ' # $ , . .. . & , '( # BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R. KUMAR , A M ./ ITA NOS. 1155 & 1156 / CHD/2018 / ASSESSMENT YEARS : 2007-08 & 2008-09 M/S NEW SWAN AUTO COMP(P) LTD. 214 PHASE VIII, FOCAL POINT LUDHIANA PUNJAB THE DCIT, C-1, LUDHIANA, PUNJAB ./ PAN NO: AADFN2787Q / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : SHRI. MANJIT SINGH $ % ! &/ DATE OF HEARING : 15/01/2019 '()* ! &/ DATE OF PRONOUNCEMENT : 16/01/2019 ')/ ORDER PER BENCH: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A)-I, LUDHIANA DT. 29/06/2018. 2. THE RECORD SHOWS THAT THE APPEAL WAS FILED BY TH E ASSESSEE ON 04/09/2018. THE APPEAL WERE FIXED FOR HEARING BEFOR E THE BENCH TODAY I.E 15/01/2019. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE, BUT THERE WAS NO COMPLIANCE ON BEHALF OF THE ASSESSEE. EVEN NO APPLICATION SEEKIN G ADJOURNMENT WAS FILED. IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF 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 HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE F OR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER. SAID ORDER WAS PRONOUNCED I N THE OPEN COURT AT THE TIME OF HEARING ITSELF. 2 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ! . .. . & , (DIVA SINGH) (DR. B.R.R. KUMAR) ' #/ JUDICIAL MEMBER '( #/ ACCOUNTANT MEMBER AG DATE: 16/01/2019 (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ()/ THE CIT(A) 5. -23 4, & 4, 67839/ DR, ITAT, CHANDIGARH 6. 38 :%/ GUARD FILE (+ $ / BY ORDER, ; #/ ASSISTANT REGISTRAR