Shiv Kumar, Ludhiana V. ACIT, Ludhiana

ITA 684/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7018 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO.684/CHD/2017 ASSESSMENT YEAR: 2010-11 SHRI SHIV KUMAR, VS. THE ACIT, PROP. NISHANT STEEL INDUSTRIES, CIRCLE 7, B-1-1022/5, GALI NO. 4, LUDHIANA. DEEP NAGAR, LUDHIANA. PAN NO. ACBPK3777D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE (ADJOURNMENT APPLICATION) RESPONDENT BY : SHRI S.K.MITTAL, SR.DR DATE OF HEARING : 28.06.2017 DATE OF PRONOUNCEMENT : 01.08.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 16.01.2017 OF CIT (A PPEALS)-4 LUDHIANA PERTAINING TO 2010-11 ASSESSMENT YEAR. 2. NO ONE WAS PRESENT AT THE TIME OF HEARING ON BEH ALF OF THE ASSESSEE ALTHOUGH AN ADJOURNMENT REQUEST WAS PLACED ON RECORD. THE RECORD SHOWS THAT IN THE APPEAL FILED ON 19.04.2017 , VARIOUS DEFECTS HAVE BEEN POINTED OUT BY THE REGISTRY. IT IS FURTH ER SEEN THAT THE APPEAL CAME UP FOR HEARING ON 24.05.2017 ON WHICH DATE, IT WAS ADJOURNED ON THE WRITTEN REQUEST OF THE ASSESSEE. DATE OF HEARIN G WAS COMMUNICATED IN THE OPEN COURT. TILL DATE, THE DEFECTS REMAIN O N RECORD. IN THE ABSENCE OF ANY ATTEMPT TO CURE THE DEFECTS, THE APP EAL OF THE ASSESSEE IS DISMISSED IN LIMINE. TILL THE PASSING OF THE ORDER, THE POSITION REMAINS THE SAME. SUPPORT IS FROM THE ORDER OF THE ITAT DE LHI 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 TH E CASE OF LATE SHRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 IT R 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 REASONABL E CAUSE FOR NON- ITA 684/CHD/2017 A.Y. 2010-11 PAGE 2 OF 2 REPRESENTATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 01.08.2017. 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.