M/s Desh Bhagat Memorial Educational Trust, Chandigarh V. DCIT, Chandigarh

ITA 404/CHANDI/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4959 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 02-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 404 & 715/ CHD/2017 A.Y: 2008-09 & 2013-14 DESH BHAGAT MEMORIAL VS. THE DCIT, EDUCATIONAL TRUST, CIRCLE-1 (EXEMPTION), # 1031, SECTOR 42-A, CHANDIGARH. CHANDIGARH. PAN NO. : AAATD3127H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI AKHILESH GUPTA, ADDL. CIT DATE OF HEARING : 10.05.2018 DATE OF PRONOUNCEMENT : 23.05.2018 ORDER PER DIVA SINGH THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE AS SAILING THE CORRECTNESS OF THE SEPARATE ORDERS DATED 23.01.2017 A ND 13.01.2017 OF LD. CIT(APPEALS)-2 CHANDIGARH PERTAINING TO 2008-09 AND 201 3-14 ASSESSMENT YEARS ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEALS WERE PASSED OVER TWICE. IN THE THIRD ROUND ALSO, THE POSITION REMAINED THE SAME. THE RECORD SHOWS THAT THE REGISTRY HAD POINTED OUT A DEFECT IN THE FILING OF THE APPEAL ON 02.03.201 7 I.E. ON THE DATE OF FILING ITSELF IN ITA 404/CHD/2017. THE DEFECT, IT IS SE EN, TILL DATE REMAINS NOT CURED. IT IS FURTHER SEEN THAT THE APPEALS HAVE COME UP FOR HEARING ON DIFFERENT DATES I.E. 18.04.2017; 13.06.2017, HOWEVER ON THESE DATES, THE BENCH DID NOT FUNCTION, DESPITE THAT, THE DEFECT REMAINS. THE APPEALS CAME UP FOR HEARING ON 12.07.2017, 18.09.2017; 20.09 .2017 APART FROM VARIOUS OTHER DATES THEREAFTER, HOWEVER, THE DEFECT STILL REMAINS. ON THE TWO OCCASIONS, THE APPEALS CAME UP FOR HEARING, IT IS SEEN THAT THE ASSESSEE WAS REPRESENTED THROUGH A CO UNSEL, BUT THE DEFECT REMAINS. THE NOTICE SENT TO THE ASSESSEE FOR THE PRESEN T DATE OF HEARING AT THE ADDRESS MENTIONED IN COLUMN NO.10 IN THE MEMO OF APPE AL HAS COME ITA 404&715/CHD/2017 A.Y. 2008-09 & 2013-14 2 BACK WITH THE REMARK NO SUCH DES BHAGAT UNIVERSITY I N SECTOR 42A. RETURNED TO SENDER. A PERUSAL OF THE RECORD SHOWS T HAT THIS IS THE ADDRESS GIVEN BY THE ASSESSEE IN THE MEMO OF APPEAL FILE D. IN THE PECULIAR FACTS AND CIRCUMSTANCES WHERE THE ASSESSEE FAILS TO CURE THE DEFECT AND THE NOTICE SENT ON THE ADDRESS MENTIONED RE TURNED UNSERVED AND NO CHANGE OF ADDRESS HAS BEEN BROUGHT ION RECORD BY THE ASSESSEE AS A RESULT OF WHICH, THE ASSESSEE REMAINS UNREPRESENTED. IN THESE PECULIAR FACTS AND CIRCUMSTANCES, GRANTING OF ANY MORE TIME WOULD B E A WASTE OF GOVERNMENT TIME AND MACHINERY AS IT CAN BE SAFELY PRESU MED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEALS FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT V S MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MAD HYA 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 UNDERTAKING TO CURE THE DEFECT. SAID ORDER WAS PRONOUNCED IN THE OP EN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MAY, 2018. SD/- SD/- (ANNAPURNA GUPTA) (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