M/s Himachal Trading Company, Hamirpur V. ITO, Hamirpur

ITA 1299/CHANDI/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5071 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHB, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NO.1299/CHD/2016 ASSESSMENT YEAR: 2010-11 M/S HIMACHAL TRADING COMPANY VS. THE ITO NEAR REGIONAL HOSPITAL INCOME TAX OFFICE HAMIRPUR SHIMLA PAN NO. AAEFH6633C (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. TEJ MOHAN SINGH REVENUE BY : SH. MANJIT SINGH DATE OF HEARING : 21/03/2018 DATE OF PRONOUNCEMENT : 27/03/2018 ORDER PER B.R.R. KUMAR A.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A), PALAMPUR DT. 30/08/2016. 2. THE RECORD SHOWS THAT THE APPEAL WAS FILED BY THE A SSESSEE ON 11/01/2017. IT HAS BEEN BROUGHT TO THE NOTICE OF THE ASSESSEE REGARDIN G THE NON DEPOSIT OF TRIBUNAL FEE IN THE MINOR HEAD SELF ASSESSMENT (30 0). THIS DEFECT HAS BEEN BROUGHT TO THE NOTICE OF THE ASSESSEE ON 11/01/2017 . IN SPITE OF LAPSE OF APPROXIMATELY 14 MONTHS THE ASSESSEE HAS NOT CURED THE DEFECT. HENCE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS FROM THE ORDE R OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 3 20 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. 2 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO CURE THE DEFECT AND SHOW THAT THERE WAS A REASO NABLE CAUSE FOR NOT DOING SO, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS OR DER BY MAKING AN APPROPRIATE PRAYER. THE ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE T IME OF HEARING. 4. IN THE RESULT APPEAL OF THE ASSESSEE IS DISMISSE D. SD/- SD/- (DIVA SINGH) (B.R.R.KUM AR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 27/03/2018 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR