M/s Punjab State Grain Procurement Corporation Limited, Ropar V. ACIT, Chandigarh

ITA 571/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5207 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 03-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH: B CHANDIGARH BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SH.B.R.R.KUMAR, ACCOUNTANT MEMBER I.T.A. NO.-571, 572/CHANDI/2017 (ASSESSMENT YEAR- 2012-13, 2013-14) I.T.A. NO.-850/CHANDI/2017 (ASSESSMENT YEAR-2014-15) ORDER PER BENCH BY THESE THREE SEPARATE APPEALS THE ASSESSEE ASSAILS THE CORRECTNESS OF THE SEPARATE ORDERS DATED 31.01.2017 AND 07.02.2017 OF CIT(A), CHANDIGARH IN THE RESPECTIVE YEARS. 2. AT THE TIME OF HEARING, LD. AR MOVED AN APPLICATION SEEKING TIME ON T HE GROUNDS THAT THE RELEVANT DOCUMENTS ARE TO BE PROCU RED. NOTING THE FACT THAT THE REGISTRY HAS POINTED OUT DEFECT QUA THE GROUNDS RA ISED IN THE APPEALS FILED THE LD.AR STATED IN CLARIFICATION THAT THE REVISED GROUN D HAVE BEEN FILED. ON GOING THROUGH THE RECORD, IT WAS POINTED OUT THAT TH E GROUNDS HAVE NOT BEEN REVISED AND CONTINUE TO REMAIN ARGUMENTATIVE. LD. SR.DR, SHRI. MANJIT SINGH ALSO INSISTED THAT NO REVISED GROUNDS ARE AVAILABLE W ITH HIM ALSO. LD.AR THEN SUBMITTED THAT THE GROUND ORIGINALLY RAISED IN FACT ARE THE GROUNDS AS THEY HAVE NOT BEEN REVISED. CONSIDERING THE FACT THAT THE GROUNDS ARE ARGUMENTATIVE AND IN VIOLATION OF SPECIFIC RULE 8 OF THE ITAT RULES, 1963, THE ADJOURNMENT REQUEST WAS REJECTED. THE RECORD SHOWS THAT THE SPECIFIC DEFECT HAS BEEN POINTED OUT BY THE REGISTRY IN TWO APPEALS I.E. ITA NO.571 & 572/CHANDI/2017 DATED 03.04.2017 AND IN ITA NO.850/CHANDI/2017 ON 22.05.2017 WHEREAS ITA NO.571 & 572/CHANDI/2017 CAME UP FOR HEARING ON DIFFERENT DATES A ND ON ACCOUNT OF NON-FUNCTIONING OF THE BENCHES, THE HEARINGS COULD NO GO T HROUGH. HOWEVER, THE RECORD SHOWS THAT THE DEFECT REMAINS NOT CURED IN EACH OF THE APPEALS. IT PUNJAB STATE GRAIN PROCUREMENT CORPORATION LTD., ROPAR. PAN-AADC2892B ( APPELLANT) VS ACIT (TDS), C.R.BUILDING, 2 ND FLOOR, SECTOR-17-E, CHANDIGARH (RESPONDENT) THE PUNJAB STATE COOPERATIVE SUPPLY AND MARKETING FEDERATION LTD., ROPAR. PAN-PTLMI0476E ( APPELLANT) VS ACIT (TDS), C.R.BUILDING, 2 ND FLOOR, SECTOR-17-E, CHANDIGARH (RESPONDENT) APPELLANT BY SH. ATUL GOEL, CA RESPONDENT BY SH. MANJIT SINGH, SR.DR DATE OF HEARING 21.11.2017 DATE OF PRONOUNCEMENT 08 .0 2 .2018 I.T.A. NO.-571, 572 & 850/CHANDI/2017 - 2 - IS SEEN THAT ON 05.10.2017, THE APPEAL WAS ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE TO 21.11.2017 AND DESPITE THAT THE DEFEC TS REMAIN NOT CURED. LD.AR WAS REQUIRED TO ADDRESS THIS SHORTCOMING. IN THE ABSENCE OF ANY EXPLANATION EVEN IN THE PASS OVER GIVEN, WHERE ULTIMATELY IT WAS INSISTED THAT THE ORIGINAL GROUND BE CONSIDERED AS REVISED GROUNDS HAD NOT BEEN FILED AS THEY WERE NOT AVAILABLE WITH HIM ALSO, THE APPEALS OF THE ASSESSEE ARE BEING DISMISSED IN LIMINE. IT IS SEEN THAT DESPITE SUFFICIENT OPPORTU NITY THE ASSESSEE HAS FAILED TO REVISE THE GROUND WHICH CONTINUES TO REMAIN ARGUMENTATIVE. IN VIEW OF THE SAME, THE ADJOURNMENT AP PLICATION WAS REJECTED AND THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS MADE CLEAR THAT IN THE EVENTUALITY, THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED AND UNDERTAKES TO TA KE STEPS TO ADDRESS THE DEFECTS POINTED OUT IN THE RESPECTIVE APPEALS, THE AS SESSEE WOULD BE AT LIBERTY TO PRAY FOR RECALL OF THE ORDER. SAID ORDER WAS P RONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 4. IN THE RESULT, ALL THREE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08 FEBRUARY 2018. SD/- SD/- (B.R.R.KUMAR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER *AMIT KUMAR/RKK* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR ASSTT. REGISTRAR ITAT, CHANDIGARH. DATE 1. DRAFT DICTATED ON 23.01.2018 PS 2. DRAFT PLACED BEFORE AUTHOR 25.01.2018/07.02.2018 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS .01.201 8 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK .01.2018 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.