Surya Pharmaceutical Ltd., Chandigarh V. DCIT, Chandigarh

ITA 257/CHANDI/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5187 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 18 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: 2007-2008
• Appeal Filed On: 08-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• 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 NOS. 257 TO 261//CHD/2017 ASSESSMENT YEAR: 2007-08 TO 2011-12 M/S SURYA PHARMACEUTICAL LTD., VS. THE DC IT, SCO 141-143, SECTOR 43-B, CENTRAL CIRCLE-1, CHANDIGARH. CHANDIGARH. PAN NO. AABCS3001K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUSHIL KUMAR, CIT-DR DATE OF HEARING : 05.04.2017 DATE OF PRONOUNCEMENT : 27.04.2017 ORDER PER MS. DIVA SINGH,JM THESE FIVE APPEALS FILED BY THE ASSESSEE ASSAIL TH E CORRECTNESS OF THE SEPARATE ORDERS DATED 24.11.2016 OF CIT (APPEALS)-2 GURGAON PERTAINING TO 2007-08 TO 2011-12 ASSESSMENT YEARS ON VARIOUS GROUNDS. HOWEVER, AT T HE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEALS WER E PASSED OVER TWICE. EVEN IN THE THIRD ROUND, THE POSITION REMAINED THE SAME. 2. THE RECORD SHOWS THAT THE REGISTRY HAS POINTED O UT DEFECTS IN FILING OF THESE APPEALS. THE DEFECT NOTICE AND DATE OF HEARING WAS COMMUNICATED ON THE DATE OF FILING OF THE APPEALS ITSELF I.E. 08.02.2017. THE S AME REMAINED UN-ADDRESSED. IT IS FURTHER SEEN THAT THE IMPUGNED ORDER IS ALSO AN EX- PARTE ORDER. ACCORDINGLY, SINCE THE DEFECT REMAINS UNCURED IN EACH OF THESE APPEALS DES PITE ISSUANCE OF NOTICE AND THE ASSESSEE HAS ALSO REMAINED UNREPRESENTED, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEALS FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MUL TIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 IT R 480 (MP) ETC. IN THE 2 AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES, TH E APPEALS OF THE ASSESSEE ARE DISMISSED AS DEFECTIVE. 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-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECAL L OF THIS ORDER BY MAKING AN APPROPRIATE 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. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. 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.