M/s TDS Management Consultants P. Ltd., Mohali V. DCIT, Mohali

ITA 17/CHANDI/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5186 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2013-2014
• Appeal Filed On: 03-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 17/CHD/2017 ASSESSMENT YEAR: 2013-14 TDS MANAGEMENT CONSULTANTS P LTD., VS. T HE DCIT, CIRCLE VI(1) MOHALI MOHALI PAN NO. AACCT5653K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : NONE (APPLICATION) DATE OF HEARING : 06.04.2017 DATE OF PRONOUNCEMENT : 27 .04.2017 ORDER PER DIVA SINGH, JM : THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 18.10.2016 OF CIT(A)-2, CHANDIGARH PERTAINING TO 2013-14 ASSESSMENT YEAR ON VARIOUS GROUNDS. NO ONE WAS PRESENT ON BEHALF OF THE ASSES SEE IN SUPPORT OF ITS APPEAL FILED. THE APPEAL WAS PASSED OVER. IN SECOND ROUND ALSO, THE POSITION REMAINED THE SAME. NEITHER THE ASSESSEE WAS PRESENT NOR ANY ADJOURNMENT APPLICATION WAS PLACED BEFORE THE BENCH. 2. AN ADJOURNMENT APPLICATION FILED BY SR. DR SEEK ING TIME IN THE CIRCUMSTANCES WAS REJECTED AS THE RECORD SHOWS THAT NOTICE FOR THE DA TE OF HEARING HAD BEEN SENT TO THE ASSESSEE ON 3.1.2017. THE RECORD FURTHER SHOWS THAT EVEN ON AN EARLIER OCCASION I.E. 23.2.2017 WHEN THE APPEAL CAME UP FOR HEARING, THE ASSESSEE REMAINED U NREPRESENTED. ACCORDINGLY, IN THESE FACTS AND CIRCUMSTANCES IN THE ABSENCE OF ANY REQUEST FOR TIME TILL DATE, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE AP PEAL FILED. SUPPORT IS DRAWN FROM THE ORDER OF THE TRIBUNAL IN COMMISSIONER OF INCOME TAX VS. MULT IPLAN INDIA (P) LTD 38 ITD 320 (DELHI.) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 IT R 480 (M.P.). 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAI D ORDER WAS PRONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2017 SD/- SD/- (ANNAPURNA GUPTA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DNS/RKK/POONAM 2 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT.REGISTRAR ITAT/CHANDIGARH