Balbir Singh, Mohali V. ITO, Mohali

ITA 1257/CHANDI/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8298 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-01-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 01-12-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES: SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO.1257/CHD/2016 (ASSESSMENT YEAR-2009-10) BALBIR SINGH, VILL. & P.O. RANI MAJRA, NEAR VILL. MULLLANPUR, TEHSIL KHARAR, DISTT. MOHALI. PAN-BHNPS3293Q ( APPELLANT) VS ITO, WARD-6(2),, MOHALI. (RESPONDENT) ASSESSEE BY NONE REVENUE BY SHRI MANJIT SINGH, SR.DR DATE OF HEARING 02.02.2017 DATE OF PRONOUNCEMENT 23.02.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 29.8.2016 OF CIT(APPEALS)-2, CHA NDIGARH PERTAINING TO 2009-10 ASSESSMENT YEAR. HOWEVER, AT THE TIME OF HEARING N O ONE WAS PRESENT ON BEHALF OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE ON 3.1.2017 . THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE REGISTRY HAS POINTED OUT VARIOUS DEFECTS ON 1.12.20 16 INCLUDING THE DEFECT THAT THE APPEAL IS TIME BARRED. TILL DATE THESE REMAIN NOT C URED. IT IS FURTHER SEEN THAT ON THE LAST DATE OF HEARING I.E. 3.1.2017, THE ASSESSEE RE MAINED UNREPRESENTED DESPITE NOTICE. IN THE CIRCUMSTANCES IT CAN BE SAFELY PRES UMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, IT IS DISMISSED IN LIMINE. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNAL IN CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS.CWT, 223 ITR 480 (MP) . 2. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT I N CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSEP FOR NON-REP RESENTATION ON THE DATE OF 2 HEARING, IT WOULD BE AT LIBERTY, IF SO ADVISED, TO PRAY FOR RECALL OF THIS ORDER UNDERTAKING THE DEFECTS, POINTED OUT BY THE REGISTR Y, SHALL BE CURED. THE SAID ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD FEBRUARY, 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED : 23 RD FEBRUARY, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH