M/s Sanjay Weaving Industries, Kangra V. DCIT, Palampur

ITA 639/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6971 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 10-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTASR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO/639/CHD/2017 ASSESSMENT YEAR : 2007-08 M/S SANJAY WEAVING INDUSTRIES, VS. THE DCIT, INDUSTRIAL AREA, CIRCLE, SANSARPUR TERRACE, PALAMPUR. DISTT. KANGRA(HP). PAN NO. AAYFS1954M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. CHANDER KANTA,SR.DR DATE OF HEARING : 11.07.2017 DATE OF PRONOUNCEMENT : 02.08.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 13.02.2017 OF LD.CIT (APPE ALS) PALAMPUR PERTAINING TO 2007-08 ASSESSMENT YEAR ON VARIOUS GROUN DS. HOWEVER, AT THE TIME OF HEARING, NONE WAS PRESENT ON BEHALF OF THE AS SESSEE. THE APPEAL WAS PASSED OVER. IN THE SECOND ROUND ALSO, THE ASSESSEE REMAINED UNREPRESENTED. 2. THE RECORD SHOWS THAT ON THE LAST OCCASION, WHEN TH E APPEAL CAME UP FOR HEARING I.E. ON 17.05.2017, THE APPEAL WAS ADJOURNED ON THE REQUEST OF THE LD. AR. IT HAD BEEN SUBMITTED ON THAT DA TE THAT THE COUNSEL WAS BUSY AT DELHI, ON WHICH GROUND ADJOURNMENT HAD BEEN GRANTED. NO SUCH REQUEST HAS BEEN MADE ON THE PRESE NT DATE OF HEARING TILL THE PASSING OF THE ORDER. IN THE ABSENCE OF ANY REQ UEST FOR TIME OR EXPLANATION, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE AS IT IS PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURS UING THE 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 MADHYA PRADESH HIGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. ITA 639/CHD/2017 A.Y. 2007-08 PAGE 2 OF 2 2 2. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE E VENTUALITY 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 SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.08. 2017. SD/- (DIVA SINGH) 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.