Sh. Dharam Singh, Yamunanagar V. ITO, Yamunanagar

ITA 321/CHANDI/2017

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8206 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 16-02-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES: SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO.321/CHD/2017 (ASSESSMENT YEAR-2007-08) SHRI DHARAM SINGH, S/O SHRI ANUP SINGH, VILL. RATAULI, TEHSIL JAGADHRI, DISTT. YAMUNANAGAR. PAN-CCCKPS6972H ( APPELLANT) VS THE I.T.O., WARD 3, YAMUNANAGAR. (RESPONDENT) ASSESSEE BY NONE REVENUE BY NONE (APPLICATION) DATE OF HEARING 29.03.2017 DATE OF PRONOUNCEMENT 29.03.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 13.10.2016 OF CIT(APPEALS), PANCHKULA P ERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUNDS. HOWEVER, AT THE TIME OF H EARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. I N THE THIRD ROUND ALSO NEITHER ANY ONE WAS PRESENT, NOR ANY REQUEST FOR ADJOURNMENT HAS BE EN PLACED ON RECORD. THE RECORD FURTHER SHOWS THAT THE APPEAL OF THE ASSESSEE IS TI ME BARRED. IN THE AFOREMENTIONED PECULIAR FACTS AND CIRCUMSTANCES, THE DEPARTMENTAL REQUEST FOR TIME IS REJECTED AND THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE AS TH E ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS DRAWN FROM T HE ORDER OF THE TRIBUNAL IN CIT VS. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP) . 2. BEFORE PARTING, IT IS APPROPRIATE TO NOTE THAT LIBERTY IS GIVEN TO THE ASSESSEE TO PRAY FOR RECALL OF THIS ORDER, IF SO, ADVISED, ON SHOWIN G A REASONABLE CAUSE AS TO WHY ON THE DATE OF HEARING HE WAS NOT PRESENT. THE SAID ORDER WAS P RONOUNCED ON THE DATE OF HEARING ITSELF IN THE OPEN COURT. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH MARCH, 2017. SD/- (DIVA SINGH) JUDICIAL MEMBER DATED : 29 TH MARCH, 2017 *RATI* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE DR ASSISTANT REGISTRAR, ITAT, CHANDIGARH 2