M/s Y.D. Solutions, Chandigarh V. ITO, W-4(5), Chandigarh

ITA 1513/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4062 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S PHANI KISHORE

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH B CHANDIGARH , ! ' . . . . # , $% ! BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM ./ ITA NO. 1513/CHD/2018 / ASSESSMENT YEAR : 2012-13 Y.D. SOLUTIONS, 2133, SECTOR 38-C, CHANDIGARH. VS THE ITO, WARD 4(5), CHANDIGARH. ./ PAN NO: AABFY0386N / APPELLANT / RESPONDENT / ASSESSEE BY : NONE / REVENUE BY : SHRI G.S.PHANI KISHORE, CIT-DR ! ' # / DATE OF HEARING : 02.05.2019 $%&' # / DATE OF PRONOUNCEMENT : 07.05.2019 $& / ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 20.09.2018 OF CIT(A)-2 CH ANDIGARH PERTAINING TO 2012-13 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. AN ADJOURNMENT REQUEST WAS MOVED BY THE L D. CIT-DR MR. P. KISHORE, HOWEVER SINCE THE ASSESSEE REMAINED UNREPRESENTED DES PITE ISSUANCE OF NOTICE, THE ADJOURNMENT REQUEST WAS REJECTED. HOWEV ER, IN ORDER TO AFFORD TIME TO THE ASSESSEE, THE APPEAL WAS PASSED OVER. THE APPEAL WAS TAKEN UP AT THE END OF THE BAORD AND THE POSITION REMAINED THE SAME QUA THE ASSESSEE. IT IS SEEN THAT THE REGISTRY HAS POINTED OUT A DELAY OF ONE DAY IN FILING OF THE PRESENT APPEAL WHICH ALSO REMAINS UNADDRESSED. ACCORDIN GLY, IN THE ABSENCE OF ANY ATTEMPT TO ADDRESS THE POSITION AND REPRESENTAT ION ON THE PART OF THE ASSESSEE AT THE TIME OF HEARING, IT IS DEEMED APPROPRIA TE TO DISMISS THE APPEAL. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECIS ION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE SHRI TU KOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR NON-REPRESENTATION. ITA 1513/CHD/2018 A.Y. 2012-13 PAGE 2 OF 2 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE E VENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE C AUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBE RTY 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07. 05.2019. SD/- SD/- ( . . . . # ) ( ) (DR. B.R.R. KUMAR) (DIVA SINGH) $% ! / ACCOUNTANT MEMBER ! / 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