Sh. Dinesh Soin, Ludhiana V. Pr. CIT (Central), Ludhiana

ITA 738/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6884 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 27-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR GULSHAN RAI
• Keywords: Reasonable cause
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA NOS.738/CHD/2017 ASSESSMENT YEAR: 2010-11 SH. DINESH SOIN VS. PR. CIT(CENTRAL) H.NO. 31, GARDEN ENCLAVE LUDHIANA SOUTH CITY, LUDHIANA PAN NO. ADVPS6255P (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. GULSHAN RAI DATE OF HEARING : 06/09/2017 DATE OF PRONOUNCEMENT : 07/09/2017 ORDER PER DR. B.R.R. KUMAR, A.M BY THE PRESENT APPEAL THE ASSESSEE ASSAILS THE CORR ECTNESS OF THE ORDER UNDER SECTION 263 OF THE INCOME TAX ACT PASSED BY L D. CIT(CENTRAL), LUDHIANA. THE RECORD SHOWS THAT THE REGISTRY HAS POINTED OUT DEFECT IN THE PRESENT APPEAL THAT THE ORDER UNDER CHALLENGE IN COLUMN NO. 4 IN F ORM NO. 36 I.E; RESPONDENT IS NOT CORRECTLY SHOWN IN THE APPEAL FORM. TILL DATE T HE DEFECT REMAINS NOT CURED. BY NOT CURING THE DEFECT IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THE APPEAL FILED. ACCORDINGLY T HE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINI. 2. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON REPR ESENTATION ON THE DATE OF HEARING AND IT UNDERTAKES TO ADDRESS THE DEFECT POI NTED OUT BY THE REGISTRY, IT WOULD BE AT LIBERTY, IF SO ADVISED TO PRAY FOR A RE CALL OF THIS ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEA RING ITSELF. 2 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINI. THE ORDER IS PRONOUNCED ON 07/09/2017 IN THE OPEN COURT. SD/- SD/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07/09/2017 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR