Sh. Ranjeet Singh, Ludhiana V. ITO, W-6(2), Ludhiana

ITA 1485/CHANDI/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9908 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 30-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N.D.GUPTA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH , ! BEFORE: SMT. DIVA SINGH, JM ./ ITA NO. 1485/CHD/2018 / ASSESSMENT YEAR : 2015-16 SHRI RANJEET SINGH, PROP. SHARAN AUTO CRAFTS, # 3859/12C, KARTAR NAGAR, MODEL TOWN, LUDHIANA (PUNJAB). VS THE ITO, WARD 6(2), LUDHIANA. ./ PAN NO. : AUFPS0754A / APPELLANT / RESPONDENT / ASSESSEE BY : SHRI VIBHOR GARG / REVENUE BY : SHRI N.D.GUPTA, JCIT ! ' # / DATE OF HEARING : 22.05.2019 $%&' # / DATE OF PRONOUNCEMENT : 31.05. 2019 '#/ ORDER T HE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AS SAILING THE CORRECTNESS OF THE ORDER DATED 12.09.2018 OF CIT(A) -3 LUDHIANA PERTAINING TO 2015-16 ASSESSMENT YEAR. 2. IN THE FACTS OF THE PRESENT CASE LD. AR SHRI VIB HOR GARG, AT THE TIME OF HEARING AS IN ITA 1478/CHD/2018 MADE AN ORAL REQUES T SEEKING TIME. CONSIDERING THE FACT THAT THE APPEAL HEREIN ALSO HA D BEEN FILED ON 30.11.2018 AND REQUEST FOR TIME HAD BEEN MADE BY THE LD. AR ON 26.03.2019. THE RECORD SHOWS THAT CONSIDERING THE REQUEST, TIME HAD BEEN G RANTED. IN THE ABSENCE OF ANY PAPER BOOK HAVING BEEN FILED TILL DATE IN THE P ECULIAR FACTS, ORAL REQUEST FOR TIME WAS REJECTED HOLDING THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED AND THE APPEAL IS LIABLE TO BE DISMISS ED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MUL TIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADE SH HIGH COURT IN THE CASE ITA 1485/CHD/2018 A.Y. 2015-16 PAGE 2 OF 2 OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMIS SIONER 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 REASONABL E CAUSE FOR NOT FILING THE PAPER BOOK ON OR BEFORE THE DATE OF HEARING SO AS T O MAKE A PROPER AND EFFECTIVE REPRESENTATION, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MAY,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. *-. / , # / , 012.3 / DR, ITAT, CHANDIGARH 6. .2 4' / GUARD FILE %( ! / BY ORDER, 5 / ASSISTANT REGISTRAR