Harjinder Kaur, Italy V. DCIT (Intl. Taxation), Chandigarh

ITA 206/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8924 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BE NCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 206/CHD/2019 ASSESSMENT YEAR : 2010-11 SMT. HARJINDER KAUR, 11, BORGO SAN GIACOMO (BS), ITALY. VS THE DCIT ( INTL. TAXATION), CHANDIGARH. PAN /TAN NO: BXOPK5285P APPELLANT RESPONDENT ! ASSESSEE BY : NONE ' ! REVENUE BY : SMT. CHANDER KANTA, SR.DR # $ % DATE OF HEARING : 09.07.2019 &'() % D ATE OF PRONOUNCEMENT : 10.07.2019 )-/ ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 03.08.2018 OF CIT(A) -43, NEW DELHI PERTAINING TO 2010-11 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECON D ROUND ALSO, THE ASSESSEE REMAINED UNREPRESENTED. THE RECORD SHOWS THAT THE ASSESSEE HAS FILED THE APPEAL BY HAND ON 26.02.2019. THE APPEAL HAS BEEN FOUND TO BE DEFECTIVE AND DEFECT NOTICE DATED 23.05.2019 HAS BEEN ISSUED TO T HE ASSESSEE BY THE REGISTRY ON 31.05.2019 AND HAS ALSO BEEN E-MAILED A T THE ADDRESS MADE AVAILABLE TO THE ITAT IN FORM NO. 36 FILED. SCANNE D COPIES OF THESE ARE REPRODUCED HEREUNDER FOR THE SAKE OF COMPLETENESS : ITA 206/CHD/2019 A.Y. 2010-11 PAGE 2 OF 4 (INTIMATION OF DEFECT BY POST) ( INTIMATION OF DEFECT BY MAIL ) 3. IT IS SEEN THAT TILL DATE THE ASSESSEE HAS MADE NO EFFORT TO CURE THE DEFECT POINTED OUT. 4. THE SR.DR MS. CHANDER KANTA INVITING ATTENTION T O THE IMPUGNED ORDER ALONGWITH THE ASSESSMENT ORDER SUBMITTED THAT DESPI TE NOTICE, THE ASSESSEE EVEN BEFORE THESE TWO FORUMS HAD CHOSEN TO REMAIN U NREPRESENTED. REFERRING ITA 206/CHD/2019 A.Y. 2010-11 PAGE 3 OF 4 TO THE ASSESSMENT ORDER IT WAS HER SUBMISSION THAT THE ASSESSEE WAS EVEN CONTACTED BY THE AO AT THE FOREIGN ADDRESS OF ITALY AS NOTED AT UN-NUMBERED PAGES 2 AND 3 IN THE ASSESSMENT ORDER. DESPITE THI S, THE ASSESSEE HAS NOT CARED TO BE REPRESENTED. ACCORDINGLY, IT WAS HER P RAYER THAT IN THE ABSENCE OF ANY EXPLANATION ADDRESSING THE PAYMENT OF THE PREMI UM OF RS. 7.50 LACS QUESTIONED BY THE DEPARTMENT, THE ADDITION MAY BE C ONFIRMED ON MERITS. REFERENCE MADE IN THE ASSESSMENT ORDER TO THE ATTEM PTS OF THE AO RELIED UPON BY THE SR. DR ARE EXTRACTED HEREUNDER : EXTRACT FROM UNNUMBERED PAGE 2 OF THE ASSESSMENT O RDER 2 VARIOUS LETTERS ON VARIOUS OCCASIONS HAD BEEN ISSUE D TO THE ASSESSEE, WHICH WERE DIRECTED AT HER FOREIGN ADDRESS I.E. R/O # 11, BORGO SAN GIA COMO(BS), BRESCIA ITALY AS WELL AS HER INDIAN ADDRESS I.E. R/O VILL, FEROZE, S ANGHOWAL, PO-BEGHOWAL, TEHSIL- BHOLATH, DISTT, KAPURTHALA. PUNJAB. THROUGH THIS OF FICE LETTERS DATED 07.06.2017, 11.09.2017 & 06.10.2017, IT WAS REQUIRED TO FURNISH INFORMATION REGARDING SOURCE OF INVESTMENT OF RS. 7.5 LACS AND PROOF OF FILING HER ITR FOR A.Y. 2010-11, BUT NO REPLY HAS BEEN RECEIVED IN THIS OFFICE SO FAR. 3 EXTRACT FROM UN-NUMBERED PAGE 3 OF THE ASSESSMENT ORDER 4. ALL THE LETTERS AND NOTICES WERE DIRECTED T OWARDS, THE LAST KNOWN ADDRESSES OF THE ASSESSEE, WERE NEVER REPLIED TO. T HE DETAILS OF THE ADDRESSES ARE AS UNDER- 1. R/O VILL, FEROZE, SANGHOWAL, PO-BEGHOWAL, T EHSIL- BHOLATH, DISTT. KAPURTHALA, PUNJAB 2. R/O # 11, BORGO SAN GIACOMO(BS), BRESCIA ITALY DEPARTMENT HAS SEND NOTICES ON ALL THE AVAILABLE AD DRESSES TO THE DEPARTMENT FROM KYC FORM OF LIC AND PUNJAB GRAMIN BANK, BEGOVVAL, KAPUR THALA. THE ASSESSEE HAS INTENTIONALLY AVOIDED THE REPLY OF THE LETTERS/NOTI CES OF THIS OFFICE. (EMPHASIS SUPPLIED) 5. ON A READING OF THE ABOVE, IT IS SEEN THAT THE ASSESSEE WHO HAS SIGNED AND FINALIZED FORM NO. 36 HAS FILED IT BY HAND IN I NDIA IS SHOWN TO HAVE SIGNED IT IN ITALY ON 25.02.2019. THE RECORD SHOWS THAT TH E ASSESSEE HAS NOT ONLY FAILED TO UTILIZE THE STATUTORY APPELLATE FORUM PRO VIDED AFTER REMAINING UNREPRESENTED BEFORE THE AO BUT HAS ALSO CARELESSLY AND IRRESPONSIBLY LEFT HER NON REPRESENTATION BEFORE THE TAX AUTHORITIES UNADD RESSED AND NOW WITH SAME IMPUNITY HAS FAILED TO ADDRESS THE DEFECTS POINTED OUT BY THE REGISTRY. IN THE CIRCUMSTANCES ACCEDING TO THE DEPARTMENTS REQUEST, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE AS BEING DEFECTIVE. ITA 206/CHD/2019 A.Y. 2010-11 PAGE 4 OF 4 6. BEFORE PARTING, IT IS APPROPRIATE TO ADDRESS THA T IN THE EVENTUALITY THE ASSESSEE UNDERTAKES TO CORRECT THE DEFECTS POINTED OUT AND ENSURES REPRESENTATION. THE ASSESSEE WOULD BE AT LIBERTY TO MOVE AN APPLICATION PRAYING FOR RECALL OF THIS ORDER AND LISTING OF THE APPEAL FOR HEARING ON MERITS. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE AS DEFECTIVE. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JULY,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (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. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR