Mr. Lakhbir Singh, Chandigarh V. DCIT, Chandigarh

ITA 302/CHANDI/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7554 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 10-07-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 13-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR GULSHAN RAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES A, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NOS. 302 TO 308/CHD /2017 A.YS: 2007-08 TO 2013-14 SHRI LAKHBIR SINGH , VS THE DCIT, H.NO. 3226, SECTOR 23D, CENTRAL CIRCLE-II, CHANDIGARH. CHANDIGARH. PAN : BIIPS9425A (A PPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. GULSHAN RAJ, CIT DATE OF HEARING : 10.07.2018 DATE OF PRONOUNCEMENT : 17.07.2018 ORDER PER BENCH THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE AS SAILING THE CORRECTNESS OF THE CONSOLIDATED ORDER DATED 30.11.2016 O F CIT(A)-3 GURGAON PERTAINING TO 2007-08 TO 2013-14 ASSESSMENT YEARS . HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEALS WERE PASSED OVER. DESPITE THIS, NEITHER THE AS SESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS PLACED BEFORE THE BENCH. 2. THE RECORD SHOWS THAT THE APPEALS WERE ADJOURNED ON 22.03.2018 ON THE WRITTEN REQUEST OF THE ASSESSEE. THE CIT-DR RE FERRING TO THE RECORD FURTHER SUBMITTED THAT THE ASSESSEE WAS DIRECTED TO CU RE THE DEFECTS AND THE TILL DATE, AS PER THE DEPARTMENTS PAPERS, THESE HAV E NOT BEEN CURED. ACCORDINGLY, IT WAS HIS SUBMISSION THAT THE APPEALS CONTINU E TO BE DEFECTIVE. THE RECORD SHOWS THAT TILL DATE THE ENTIRE DEFE CTS HAVE NOT BEEN CURED. IN THE PECULIAR CIRCUMSTANCES WHERE THE DEFECT HAS NOT BEEN CURED AND AS PER RECORD, ADJOURNMENT APPLICATIONS HAVE BEEN M OVED SAFELY LEADS TO THE CONCLUSION THAT ASSESSEE MAY NOT BE SERIOUS IN P URSUING THE APPEALS FILED. IT IS SEEN FROM THE RECORD THAT APPLICATIONS DATED 24.1 0.2017 WAS MOVED BY THE COUNSEL SEEKING TIME ON EARLIER OCCASION AND APPLICATION DATED 11.04.2017 HAD BEEN MOVED ON BEHALF OF THE ASSESSEE AND AS NOTICED ON THE LAST OCCASION I.E. 22.03.2018, TIME WA S GRANTED ON ITAS 302 TO 308/CHD/2017. A.Y. 2007-08 TO 2013-14 PAGE 2 OF 2 THE REQUEST OF ASSESSEE'S COUNSEL, THESE CUMULATIVE FACT S LEAVE US WITH NO ALTERNATIVE BUT TO DISMISS THE APPEALS IN LIMINE AS GRANT OF ANY FURTHER TIME WOULD SERVE NO PURPOSE. THE APPEALS ARE ACCORDINGL Y, DISMISSED IN LIMINE. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHE S 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 SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 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 LIBER TY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER AND GIVING AN UNDERTAKING TO CURE THE DEFECTS ETC. POINTED OUT BY TH E REGISTRY . SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY,2018. SD/- SD/- (DR.B.R.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