M/s HIMUDA, Shimla V. ACIT, Shimla

ITA 480/CHANDI/2012

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6794 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-09-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 01-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NOS. 28/CHD/20 09 A.Y.: 2005-06, M/S HIMUDA, VS THE ACIT, NIGAM VIHAR, SHIMLA RANGE, SHIMLA (HP). SHIMLA (HP). PAN : AAALH0034K & ITA NOS. 480 TO 482/CHD/2012 A.Y. 2006-07 TO 2008-09 M/S HIMUDA, VS THE ACIT, NIGAM VIHAR, CIRCLE, SHIMLA (HP). SHIMLA (HP). PAN : AAALH0034K & ITA 971 & 972/CHD/2012 A.Y. 2006-07 & 2009-10 M/S HIMUDA, VS THE ACIT, NIGAM VIHAR, CIRCLE, SHIMLA (HP). SHIMLA (HP). PAN : AAALH0034K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH, SR.DR DATE OF HEARING : 09.08.2017 DATE OF PRONOUNCEMENT : 28.09.2017 ORDER PER DIVA SINGH,JM THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER OF CIT(A) SHIMLA IN THE RESPECTIVE ASSESS MENT YEARS WHEREIN ITA NOS. 28/CHD/2009, ITA 480 TO 482/CHD/2012 AND ITA 972/CH D/2012 PERTAIN TO 2005-06, 2006-07 TO 2008-09 AND 2009-10 AND ITA 971/CHD/2012 ALSO PERTAINING TO THE 2006- 07 ASSESSMENT YEAR HAS BEEN FILED PURSUANT TO ORDE R OF THE CIT(A) U/S 263 OF THE ACT . 2. RIGHT AT THE OUT-SET, AN ADJOURNMENT APPLICATION WAS PLACED ON BEHALF OF THE ASSESSEE. NONE WAS PRESENT IN SUPPORT OF THE SAME. NOTING THE FACT THAT ON MOST OF THE DATES, WHEN THE APPEAL CAME UP FOR HEARING, IT HAD BEEN ADJOURNED ON THE REQUEST OF THE ASSESSEE, THE APPEALS WERE PASSED OVER. THEREAFTER , THE APPEALS WERE PASSED OVER TWICE AGAIN. HOWEVER, NO ONE WAS PRESENT IN SUPPORT OF T HE ADJOURNMENT REQUEST. THE RECORD ITA 28/CHD/2009 & ORS. A.Y. 2005-06 & ORS. PAGE 2 OF 2 SHOWS THAT NO SPECIFIC REASON FOR THE ADJOURNMENT H AS BEEN GIVEN BY THE APPLICANT. THE CONTENTS OF ADJOURNMENT APPLICATION ARE REPRODUCED HEREUNDER : SUB : REQUEST FOR ADJOURNMENT. THE DATE OF HEARING IN THE ABOVE SAID CASES HAVE BE EN FIXED 9 TH OF AUGUST,2017 BEFORE THIS HON'BLE BENCH A. IN THIS REGARD, IT IS HUMBLY SUBMITTED THAT I HAVE SOME WORK OF PERSONAL NATURE AS SUCH IT SHALL NOT BE POSSIBLE FOR ME TO APPEAR BEFO RE THE HON'BLE BENCH. THEREFORE, IT IS VERY HUMBLY REQUESTED THAT THE ABOVE SAID CASES MAY, PLEASE BE ADJOURNED AFTER 15 TH OF OCTOBER 2017 OR ANY OTHER DATE CONVENIENT TO TH IS HON'BLE BENCH AND OBLIGE. 3. RECORD SHOWS THAT THE APPEALS HAVE BEEN FILED BY THE ASSESSEE AS FAR BACK AS ON 20.01.2009. THEREAFTER, ON VARIOUS DATES, THE APPE ALS AS PER ITA 28/CHD/2009, IT WAS ADJOURNED ON THE REQUEST OF THE ASSESSEE OR ON THE GROUNDS THAT NONE WAS PRESENT AND ON 12.10.2009 IT WAS DISMISSED IN LIMINE. IT WAS THEREAFTER RECALLED VIDE M.A. NO.15/2010 ON 11.04.2011. THEREAFTER, IT CAME UP FOR HEARING O N VARIOUS DATES AND WAS AGAIN ADJOURNED EITHER ON THE GROUNDS THAT THE ASSESSEE S OUGHT TIME OR THE BENCH WAS NOT FUNCTIONAL. ON THE DATES THE HEARING TOOK PLACE, IT IS SEEN THAT RIGHT FROM 26.07.2011 BARRING TWO OCCASIONS, THE APPEALS WERE ADJOURNED O N THE REQUEST OF THE ASSESSEES COUNSEL. IN THE CIRCUMSTANCES, IN THE ABSENCE OF A NY COGENT REASON FOR SEEKING TIME, THE ADJOURNMENT IS REJECTED IN THE THIRD PASS OVER AS G RANT OF TIME IN THE FACTS OF THE PRESENT CASE, WOULD BE A WASTE OF GOVERNMENT TIME AND MACHI NERY AS THE ASSESSEE, IT IS SEEN MAY NOT BE INTERESTED IN PURSUING THE APPEAL FILED. ADJOURNMENT REQUEST, ACCORDINGLY, WAS REJECTED AND THE APPEALS ARE DISMISSED IN LIMIN E. 4. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-R EPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER. SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH SEPT.,2017. SD/- SD/- ( B.R.KUMAR) ( 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.