Dev Bhoomi Development Society, Solan V. Addl. CIT, , Solan

ITA 1370/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2021 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 05-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AAKARSHAN SINGH SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 1370/CHD/2018 / ASSESSMENT YEAR : 2007-08 DEV BHOOMI DEVELOPMENT SOCIETY, SCO 865, IST FLOOR, NAC, MANI MAJRA, CHANDIGARH. VS THE ADDL. CIT, SOLAN RANGE, PARWANOO. ./ PAN NO: AAATD8836 / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : SHRI AAKARSHAN SINGH, SR.DR $ % ! &/ DATE OF HEARING : 02.09.2019 '()* ! &/ D ATE OF PRONOUNCEMENT : 06.09.2019 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE WHEREIN THE CORRECTNESS OF THE ORDER DATED 27.08.2018 OF CI T(A), SHIMLA IS ASSAILED. 2. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECO ND ROUND ALSO, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE RECORD SHOWS THAT THE NOTICE SENT THROUGH REGISTERED POST SENT T O THE ASSESSEE ON 25.01.2019 HAS COME BACK UNSERVED WITH THE COMME NT NO SUCH COMPANY IN THIS ADDRESS. 3. A PERUSAL OF THE FILE SHOWS THAT CERTAIN DEFECTS WERE POINTED OUT BY THE REGISTRY IN THE FILING OF THE PRESENT AP PEAL ON ITA 1370/CHD/2018 A.Y. 2007-08 PAGE 2 OF 3 05.11.2018 WHEREIN ONE OF THE DEFECTS POINTED OUT I S THAT GROUNDS OF APPEAL BEFORE ITAT NOT FILED. 4. IT IS SEEN THAT SINCE ON 27.02.2019 THE ASSESSEE REMAINED UNREPRESENTED, ANOTHER ATTEMPT WAS MADE BY THE REGI STRY ON THE DIRECTIONS OF THE CO-ORDINATE BENCH TO SERVE NOTICE . THE FOLLOWING EXTRACT OF THE ORDER-SHEET IS REPRODUCED HEREUNDER: 5. DESPITE THIS, THE ASSESSEE HAS REMAINED UNREPRES ENTED. 6. THE LD. SR.DR IN THE SECOND PASS OVER, REFERRING TO THE IMPUGNED ORDER SUBMITTED THAT AFTER A NUMBER OF OPP ORTUNITIES PROVIDED BY THE CIT(A) AS REFERRED TO AT PAGE 2 OF THE ORDER, THE ASSESSEE STILL FAILED TO ADDRESS THE ISSUES. AS A RESULT OF THIS, THE PENALTY IMPOSED IN VIOLATION OF THE STATUTORY PROVI SIONS FOR TRANSACTING IN CASH EXCEEDING RS. 20,000/-, THE PEN ALTY WAS UPHELD IN APPEAL. 7. I HAVE HEARD THE SUBMISSIONS AND PERUSED THE MAT ERIAL ON RECORD. IT IS SEEN THAT IN THE FACTS OF THE PRESEN T CASE, THE ITA 1370/CHD/2018 A.Y. 2007-08 PAGE 3 OF 3 ASSESSEE HAS TO TAKE ANY ACTION TO ADDRESS THE DEFE CTS POINTED OUT BY THE REGISTRY SO MUCH SO THAT EVEN GROUNDS OF APP EAL ASSAILING THE ORDER HAVE NOT BEEN FILED. IT IS SEEN THAT APP EAL OF THE ASSESSEE REMAINED DEFECTIVE. ACCORDINGLY, IN THESE PECULIAR FACTS AND CIRCUMSTANCES I HAVE NO ALTERNATIVE BUT TO DISM ISS THE APPEAL AS DEFECTIVE. 8. BEFORE PARTING, IT IS APPROPRIATE TO ADDRESS THA T IN THE EVENTUALITY THE ASSESSEE UNDERTAKES TO CORRECT THE DEFECTS POINTED OUT AND ENSURES REPRESENTATION, THE ASSESSEE WOULD BE AT LIBERTY TO MOVE AN APPLICATION PRAYING FOR RECALL OF THIS O RDER AND LISTING OF THE APPEAL FOR HEARING ON MERITS. SAID ORDER WA S PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 9. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE AS DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPT.,2019. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7% / GUARD FILE (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR