Sh. Baljeet Singh, Moga V. The Income Tax Officer-I, Moga

ITA 320/ASR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 5625 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.320 (ASR)/2017 ASST. YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR (SMC) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A NO.320(ASR)/2016 ASSESSMENT YEAR:2009-10 SH. BALJEET SINGH, S/O SH. JAGAT SINGH, BARNALA ROAD, OPP. DHALIWAL FILLING STATION, VILL:- NIHAL SINGH WALA, DISTT: MOGA. PAN: AIZPS-6466M VS. INCOME TAX OFFICER-1, MOGA. (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 29.02.2016 OF CIT(A) -3, LUDHIANA, PERTAINING TO 2009-10 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, AN ADJOURNMENT APPLICATION WAS PLACED ON RECORD SEEKING TIME ON BEHALF OF THE LD. AR STATED TO BE SUFFERING FROM ACUTE LOW BACK ACHE. THE RECORD SHO WS THAT THE REGISTRY HAS POINTED OUT DEFECT IN THE PRESENT APPEAL FILED BY ASSESSEE. IT IS SEEN THAT APPEAL FILED ON 30.05.2016 WAS FOUND TO BE DEF ECTIVE. THE REGISTRY HAS ISSUED NOTICE POINTING OUT THE DEFECTS ON 17.06 .2016. THE RECORD SHOWS THAT THE APPEAL CAME UP FOR HEARING ON 13.07. 2016, ON WHICH DATE NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THEREAF TER, IT AGAIN CAME UP FOR HEARING ON 1 ST AUGUST, 2016. ON THE SAID DATE, TIME WAS SOUGHT BY THE LD. AR WHICH WAS GRANTED. AS A RESULT, THEREOF, THE APPEAL WAS FIXED FOR HEARING ON 1 ST SEPTEMBER, 2016. SINCE, ON THE SAID DATE, THE BENC H WAS NOT FUNCTIONAL, IT WAS ADJOURNED. ACCORDINGLY, IN THE PECULIAR FACTS ITA NO.320 (ASR)/2017 ASST. YEAR: 2009-10 PAGE 2 OF 2 AND CIRCUMSTANCES, WHERE THE ASSESSEE HAS STILL NOT CARED TO REMOVE THE DEFECT POINTED OUT BY THE REGISTRY, THE GRANTING OF ADJOURNMENT IN THE PECULIAR FACTS IS A WASTE OF GOVERNMENTS TIME AND MACHINERY AS IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOU S IN PURSUING THE APPEAL FILED. ACCORDINGLY, THE ADJOURNMENT APPLICAT ION IS REJECTED AND THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. SUPP ORT IS DRAWN FROM THE ORDER, IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 [2013] (DEL.). 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