Glacier Hotels Pvt. Ltd., Delhi V. ACIT, Circle, Mandi

ITA 253/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1224 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 01-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YOGINDER MITTALADDL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES A, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO. 253/CHD/2018 ASSESSMENT YEAR: 2005-06 GLACIER HOTELS P.LTD., VS THE ACIT, 1/62, GALI NO. 1, CIRCLE-MANDI, VISHWAS NAGAR, MANALI. SHAHADARA (DELHI). PAN : AAACG9038N (A PPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI YOGINDER MITTAL,ADDL. CIT DATE OF HEARING : 11.07.2018 DATE OF PRONOUNCEMENT : 04.09. 2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 27.12.2017 OF CIT(A) PALAMP UR PERTAINING TO 2005-06 ASSESSMENT YEAR. 2. THE RECORD SHOWS THAT NOTICE FOR THE SPECIFIC DATE OF HEARING HAD BEEN SENT TO THE ASSESSEE ON 29.05.2018. HOWEVER, NO ON E PUT IN AN APPEARANCE AND THE DEFECTS POINTED OUT BY THE REGISTRY ON 24.04.2018 IT WAS NOTICED REMAINED NOT CURED. 3. AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF O F THE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, NEIT HER THE ASSESSEE WAS PRESENT NOR REQUEST FOR ADJOURNMENT HAS BEEN MOV ED. IT IS FURTHER SEEN FROM THE GROUND RAISED IN THE PRESENT APPEAL THAT IT IS THE ACTION OF THE AO WHICH IS BEING ASSAILED. SINCE THE APPEAL BEFORE THE ITAT IS AGAINST THE ORDER OF THE CIT(A), THE GROUNDS RAISED BY TH E ASSESSEE ARE NOT MAINTAINABLE. ACCORDINGLY, NOTING THE DEPARTMENTAL OBJ ECTIONS, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE ON THE GROUND OF NON- REPRESENTATION ETC. SUPPORT IS FROM THE ORDER OF THE ITA T 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 THE CASE OF LATE ITA 253/CHD/2018. A.Y. 2005-06 PAGE 2 OF 2 SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 IT R 480 (MP) ETC. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVE NTUALITY 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 AND BY GIVING AN UNDERTAKING TO CURE THE DEFECTS. SAID ORDER WAS PRONOU NCED 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 04.09. 2018. SD/- SD/- ( DR.B.R.KUMAR) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT,CHANDIGARH.