Sh. Kuldip Singh S/o Bhag Singh, Hoshiarpur V. Income Tax Officer, Hoshiarpur

ITA 26/ASR/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5626 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 09-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.26 (ASR)/2017 ASST. YEAR: 2010-11 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO.26(ASR)/2017 ASSESSMENT YEAR:2010-11 SH. KULDEEP SINGH, S/O BHAG SINGH VPO GARHI MATTON, TEHSIL GARSHHANKAR, DIST:- HOSHIARPUR. PAN:AVPPS-6066E VS. INCOME TAX OFFICER, HOSHIARPUR. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE. RESPONDENT BY: SH. RAHUL DHAWAN (DR.) DATE OF HEARING: 18.04.2017 DATE OF PRONO UNCEMENT: 19 TH APRIL, 2017. ORDER PER DIVA SINGH: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 28.11.2016 OF CIT(A) -1, JALANDHAR, PERTAINING TO 2010-11 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE RECORD SHOWS THAT THE NOTICE HAS BEEN SENT TO THE ASSESSEE ON 29.03.2017, WHICH HAS NOT RETURNED UNSE RVED. ACCORDINGLY, THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE RECORD FURTH ER SHOWS THAT THE DEFECT NOTICE ISSUED BY THE REGISTRY ON 23.02.2017 REMAINS UNADDRESSED ON RECORD. ACCORDINGLY, IN THE PECULIAR FACTS AND C IRCUMSTANCES, WHERE DESPITE ISSUANCE OF NOTICE, THE ASSESSEE CHOSES TO REMAIN NOT TO BE PRESENT AND IS ALSO FOUND TO HAVE FAILED TO CURE TH E DEFECT POINTED OUT BY THE REGISTRY, IT CAN BE SAFELY PRESUMED THAT THE AS SESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPPORT IS DRAWN F ROM THE ORDER, IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 [2013] (DEL.). ITA NO.26 (ASR)/2017 ASST. YEAR: 2010-11 PAGE 2 OF 2 3. BEFORE PARTING, IT IS MADE CLEAR THAT IN CASE TH E ASSESSES IS SERIOUS IN PURSUING THE APPEAL FILED LIBERTY IS GIVEN TO PR AY FOR A RECALL OF THIS ORDER ON THE ASSESSEES UNDERTAKING THAT THE ASSESS EE SHALL CURE THE DEFECTS POINTED OUT BY THE REGISTRY. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER /PK/PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER