M/s M.K. Aggarwal Hosiery Pvt. Ltd., Ludhiana V. JCIT, Ludhiana

ITA 252/CHANDI/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5184 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 19 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: 2009-2010
• Appeal Filed On: 07-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTALDR
• Assessee Lawyers: NONEADJOURNMENT APPLICATION
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 252/CHD/2017 ASSESSME NT YEAR: 2009-10 M/S M.K.AGGARWAL HOSIERY PVT.LTD., VS. TH E JCIT, B-VI-1209, GULCHAMAN GALI, RANGE-II, IQBAL GANJ ROAD, LUDHIANA. LUDHIANA. PAN NO. AACCM0788Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE(ADJOURNMENT APPLICATION) RESPONDENT BY : SHRI S.K.MITTAL,DR DATE OF HEARING : 03.04.2017 DATE OF PRONOUNCEMENT : 27.04.2017 ORDER PER MS. DIVA SINGH,JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 17.11.2016 OF CIT (APPEALS)-I LUDHI ANA PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER, AT TH E TIME OF HEARING, AN ADJOURNMENT APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE SEEKING TIME TO OBTAIN CERTAIN DETAILS AND INFORMATION. THE RECORD SHOWS THAT THE APPEAL OF THE ASSESSEE IS SHOWN TO BE DEFECTIVE BY THE REGISTRY. THE DEFECT HAS BEEN POINTED OUT ON 07.02.2017 AND TILL DATE, THE ASSESSEE HAS NOT MADE ANY ATTEMPT TO CURE THE SAME. ACCORDINGLY, IN THE AFOREMENTIONED PECULIAR FACTS A ND CIRCUMSTANCES OF THE PRESENT CASE, WE FIND WE HAVE NO ALTERNATIVE BUT TO PRESUME THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS F ROM 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. 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-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECAL L OF THIS ORDER BY MAKING AN APPROPRIATE 2 PRAYER AND GIVING AN UNDERTAKING TO CURE THE DEFECT POINTED OUT BY THE REGISTRY. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH APRIL, 2017. SD/- SD/- (ANNAPURNA GUPTA) (DIVA SI NGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 27 TH APRIL,2017. POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.