Smt. Shashi Jain, Ludhiana V. ITO, Ludhiana

ITA 362/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6961 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 23-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO.362/CHD/2017 ASSESSMENT YEAR: 2003-04 SMT. SHASHI JAIN, VS. THE ITO, B-XIX-549/A, WARD-VII(2), COLLEGE ROAD, CIVIL LINES, LUDHIANA. LUDHIANA. PAN NO. ABNPJ4547M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : NONE ( APPLICATION ) DATE OF HEARING : 24.07.2017 DATE OF PRONOUNCEMENT : 03.08 .2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 31.08.2016 OF CIT (APPEALS )-4 LUDHIANA PERTAINING TO 2003-04 ASSESSMENT YEAR. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL W AS PASSED OVER TWICE. DESPITE THIS, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSE E NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN PLACED ON RECORD. IT WAS FURTHER NOTICED THAT THE REGISTRY HAS POINTED OUT A DEFECT ON 30.03.2017 IN REGARD TO DELAY OF 106 DAYS. THE SAME REMAINS NOT CURED. IT IS NOTED THAT SP ECIFIC DIRECTION TO CURE THE DEFECT WAS GIVEN BY THE BENCH ON 30.03.2017, DESPITE THIS, THE DEFECT REMAINS. IN THE CIRCUMSTANCES, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MULTIPLAN IND IA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADESH H IGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 2 23 ITR 480 (MP) ETC. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EV ENTUALITY 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 LIBE RTY TO PRAY FOR A RECALL ITA 362/CHD/2017 A.Y. 2003-04 PAGE 2 OF 2 OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER AND GIVING AN UNDERTAKING TO CURE THE DEFECTS POINTED OUT BY THE REGISTRY. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUG.,2017. SD/- (DIVA SINGH) 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.