Sh. Lalit Kumar Bansal, Mohali V. Pr. CIT-2, Chandigarh

ITA 415/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5756 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR ASHISH GUPTA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A, CHANDIGARH BEFORE: MS. DIVA SINGH, JM & DR. B.R.R. KUMAR, AM ./ ITA NO. 415/CHD/2018 / ASSESSMENT YEARS : 2013-14 SHRI. LALIT KUMAR BANSAL 1708, PHASE 3B2 SAS NAGAR, MOHALI PR. CIT-2 CHANDIGARH ./ PAN NO: AAXPB4546P / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : DR. ASHISH GUPTA, CIT(DR) $ % ! &/ DATE OF HEARING : 09/05/2019 '()* ! &/ DATE OF PRONOUNCEMENT : 09/05/2019 / ORDER PER DR. B.R.R. KUMAR, A.M: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A GAINST THE ORDER OF THE LD. CIT(A)-2, CHANDIGARH DT. 27/03/2018. 2. THE RECORD SHOWS THAT THE APPEAL WAS FILED BY TH E ASSESSEE ON 04/04/2018. THE APPEAL WAS FIXED FOR HEARING ON 20/ 06/2018 BUT ON THE SAID BENCH WAS NOT FUNCTIONING AND THE APPEAL WAS ADJOUR NED TO 07/08/2018. ON VARIOUS OCCASIONS IT WAS SEEN THAT ADJOURNMENT WAS SOUGHT BY THE ASSESSEES COUNSEL AND IT WAS AGAIN FIXED FOR HEARING TODAY I. E; 09/05/2019 BUT AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE, BUT THERE WAS NO COMPLIANCE O N BEHALF OF THE ASSESSEE. EVEN NO APPLICATION SEEKING ADJOURNMENT WAS FILED. IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING TH E APPEAL FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHY A PRADESH HIGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX C OMMISSIONER 223 ITR 480 (MP) ETC. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE F OR NON-REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING 2 AN APPROPRIATE PRAYER. SAID ORDER WAS PRONOUNCED I N THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. SD/- SD/- (DIVA SINGH ) ( DR. B.R. R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER AG DATE: 09/05/2019 (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2 THE RESPONDENT , 3. CIT, 4. THE CIT(A), 5. DR, ITAT, CHANDIGARH, 6. GUARD FILE