M/s SAB Industries Limited, Chandigarh V. ACIT, Central Circle II, Chandigarh

ITA 1168/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3792 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 06-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH !, ' # $ , $ % & ' ( ) , *+ # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ITA NO. 1168/CHD/2018 ASSESSMENT YEAR : 2014-15 M/S SAB INDUSTRIES LTD., SCO 49-50, SECTOR 26, CHANDIGARH. VS THE A CIT, CENTRAL CIRCLE-II, CHANDIGARH. PAN NO: AACCS5078H APPELLANT RESPONDENT !' ASSESSEE BY : NONE #!' REVENUE BY : SHRI MANJIT SINGH, SR.DR $ %! & DATE OF HEARING : 17.01.2019 '()*! & D ATE OF PRONOUNCEMENT : 29.01. 2019 *,/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 22.06.2018 OF CIT(A)-3 GU RGAON PERTAINING TO 2014-15 ASSESSMENT YEAR WHEREIN VARIOUS GROUNDS HA VE BEEN RAISED BY THE ASSESSEE. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE S ECOND ROUND ALSO, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE RECORD SHOWS THAT NOTICE TO THE ASSESSEE FOR THE SPECIFIC DATE HAS BEEN SENT ON 13.12.2018. IT IS ALSO SEEN THAT DEFECT QUA THE TRIBUNAL FEE HAS ALSO BEEN ISSU ED. IT IS SEEN THAT THE DEFECT ALSO REMAINS UNADDRESSED. ACCORDINGLY, IN THE ABSENCE OF ANY REPRESENTATION OR ADJOURNMENT OR ANY ATTEMPT TO CURE THE DEFECT POINTED OUT, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS FROM THE ORDER OF TH E ITAT DELHI BENCHES IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. (199 1) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ITA 1168/CHD/2018 A.Y.2014-15 PAGE 2 OF 2 LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 22 3 ITR 480 (MP) ETC. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISS ED IN LIMINE FOR NON-REPRESENTATION. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVE NTUALITY 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. 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 29.01. 2019. SD/- SD/- ( % & ' ( ) ) ( ! ) (ANNAPURNA GUPTA) (DIVA S INGH) *+ #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER & % (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT - 2. THE RESPONDENT - 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR