Sh.Subhash Rana LH Smt. Suman Rana, Jagadhari V. ITO, Ward-2, Yamunanagar

ITA 15/CHANDI/2020

AI Insights

The case involves an appeal by Shri Subhash Rana against the order dated 12.09.2019 of the ld. CIT(A)-3, Ludhiana for the assessment year 2007-08. The appeal was dismissed by the Income Tax Appellate Tribunal, Chandigarh, due to procedural defects and the non-appearance of the assessee at the hearings. The Tribunal noted that the defects in the appeal were not cured despite several reminders, and the absence of the assessee's participation at various stages led to the decision to dismiss the appeal as non-maintainable.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133749 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 27-02-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 05-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 15/CHD/2020 Assessment Year. : 2007-08 Shri Subhash Rana, LH Smt. Suman Rana, C/o M/s Jawalaji Plantation Ltd., 11, Bhuria Gate, Jagadhri. बनाम VS The ITO, Ward-2, Yamuna Nagar. 瀡थायी लेखा सं./PAN /TAN No: AELPR8705C अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None राज瀡व क琉 ओर से/ Revenue by : Shri Akashdeep, JCIT, Sr.DR तारीख/Date of Hearing : 28.02.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 27.03.2023 आदेश आदेशआदेश आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 12.09.2019 of ld. CIT(A)-3, Ludhiana pertaining to 2007-08 assessment year is assailed on various grounds. 2. As none was present on behalf of the assessee, the appeal was passed over The position in the second and the third round also remained the same. A perusal of the record shows that the defect notice pointed out by the Registry to the assessee handed ITA 15/CHD/2020 A.Y. 2007-08 Page 2 of 3 over by hand on 06.01.2020 as the appeal was filed in person. This remained not cured. The Registry, accordingly, issued reminders on 05.02.2021 and again on 20.07.2021. Despite this, no efforts have been made by the assessee to address the defect pointed out. Notice sent by the Registry has come back with the comment : 2.1 Accordingly, in the face of the repeated reminders being issued to the assessee to cure the defect coupled with the fact of return back of the recent notice sent by the Registry by Registered Post at the address indicated in Form No.36, it is deemed appropriate to dismiss the present appeal as defective presently. 3. Ld. Sr.DR considering the record also submitted that even before the Tax Authorities, the assessee has not participated fairly and in the absence of supporting arguments or evidence, the impugned order may be upheld. 4. In view of the above stated facts, it is deemed appropriate to dismiss the appeal as being defective and hence, non- ITA 15/CHD/2020 A.Y. 2007-08 Page 3 of 3 maintainable. However before parting, it is also appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing and he undertakes to cure the defects pointed out by the Registry, the assessee then would be at liberty 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. 5. In the result, appeal of the assessee is dismissed. Order pronounced in the Open Court on 27 th March, 2023. Sd/- (DIVA SINGH) 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar