The Sr. Manager (PR), Bank of India, Dharamshala V. ITO, TDS, Palampur

ITA 205/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9205 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 19-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BEN CH B, CHANDIGARH , ! . .., # $, %& BEFORE: SH. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM ITA NO. 205/CHD/2018 ASSESSMENT YEARS : 2011-12 THE SR. MANAGER (PR) BANK OF INDIA, KOTWALI BAZAR, DHARAMSHALA, DISTRICT- KANGRA, H.P THE ITO (TDS) PALAMPUR DIST- KANGRA H.P PAN NO: PTLB11099E APPELLANT RESPONDENT !' ASSESSEE BY : NONE #!' REVENUE BY : SHRI. MANJIT SINGH $ %! & DATE OF HEARING : 15/11/2018 '()*! & DATE OF PRONOUNCEMENT : 19/12/2018 %'/ ORDER PER DR. B.R.R. KUMAR, A.M: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A), PALAMPUR (H.P) DATED 31/07/2017 PERTAINING TO ASSESSMENT YEAR 2010-11 ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF HEARING, N EITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED ON RECO RD. 2. THE RECORD SHOWS THAT THE APPEAL WAS FILED BY TH E ASSESSEE ON 19/02/2018 AND IT CAME UP FOR HEARING BEFORE THE BENCH ON 05/0 6/2018 BUT AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. TODAY ON 15/11/2018, ALSO AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. TH E NOTICE OF HEARING WAS SENT TO THE ASSESSEE, BUT THERE WAS NO COMPLIANCE ON BEHALF OF THE ASSESSEE. EVEN NO APPLICATION SEEKING ADJOURNMENT WAS FILED. IT CAN B E SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SU PPORT 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 DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. 2 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECAL L OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER. SAID ORDER WAS PRONOUNCED IN THE OPEN COUR T AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- . .., # $, (SANJAY GARG ) ( DR. B.R.R. KUMAR) / JUDICIAL MEMBER %& / ACCOUNTANT MEMBER (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE