Sh. Amar Nath, Kangra V. ACIT, Circle, Palampur

ITA 514/CHANDI/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1219 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANKUR ALYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCHES A, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA,ACCOUNTANT MEMBER ITA NO. 514/CHD/2018 ASSESSMENT YEAR: 2008-09 SHRI AMAR NATH, V THE ACIT, PROP. M/S AMAR NATH HARISH CHAND, CIRCLE, NEAR MUNICIPAL COMMITTEE, PALAMPUR (HP). KANGRA (HP). PAN : AAYPN8878L (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ANKUR ALYA, JCIT (DR) DATE OF HEARING : 07.08.2018 DATE OF PRONOUNCEMENT : 04.09.2018 ORDER PER DIVA SINGH THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 30.01.2018 OF CIT(A)-1 AM RITSAR PERTAINING TO THE 2008-09 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. DESPITE THAT IN THE NEXT ROUND, THE POSITION REMAINED THE SAME. IT IS FURTHER SEEN THAT THE APPEAL HAD EARLIER COME UP FOR HEARING ON 02.07.2018 AND ON THE SAID DATE, AN ADJOURNMENT APPLICATION WAS PLACED ON BEHALF OF THE ASSESSEE. THE APPEA L, ACCORDINGLY WAS ADJOURNED ON THE WRITTEN REQUEST OF THE COUNSEL. I T IS SEEN THAT DESPITE THE FACT THAT AN ADJOURNMENT HAD BEEN SOUGHT BY THE ASSESSEE WHICH WAS GRANTED. THE ASSESSEE DESPITE THIS HAS REMAINED UNREPRE SENTED. A PASS OVER WAS GIVEN BUT NOBODY PUT IN AN APPEARANCE EVEN IN THE NEXT ROUND. ACCORDINGLY, IN THE PECULIAR FACTS AND CIRCUMSTANCES OF TH E PRESENT CASE IT CAN BE SAFETY PRESUMED THAT THE ASSESSEE IS NOT SERIOU S IN PURSUING THE APPEAL FILED. RELYING UPON THE ORDER OF THE ITAT DELHI BE NCHES IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC., T HE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 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- ITA 514/CHD/2018 A.Y.2008-09 PAGE 2 OF 2 REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBE RTY 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. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.09. 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.