M/s Health Biotech Ltd., Chandigarh V. ACIT, C-4(1), Chandigarh

ITA 738/CHANDI/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4249 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 21-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM SHARMA SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # . %.. . & , '( # BEFORE: SMT. DIVA SINGH, JM & DR. B.R.R.KUMAR, AM ./ ITA NO. 738/CHD/2018 / ASSESSMENT YEAR : 2014-15 M/S HEALTH BIOTECH LTD., SCO 162-164, LAL BUILDING, SECTOR 34, CHANDIGARH. VS THE AC IT, CIRCLE 4(1), CHANDIGARH. ./ PAN NO: AABCH1876K / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : NONE # ! ' / REVENUE BY : SMT. POONAM SHARMA, SR.DR $ % ! &/ DATE OF HEARING : 09.05.2019 '()* ! &/ D ATE OF PRONOUNCEMENT : 10.05.2019 ')/ ORDER PER DIVA SINGH,JM THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 11.04.2018 OF CIT(A) -2 CHANDIGARH PERTAINING TO 2014-15 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT ON BE HALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER. IN THE SECO ND ROUND ALSO, THE POSITION REMAINED THE SAME. ACCORDINGLY, IN THE AB SENCE OF ANY REPRESENTATION ON THE PART OF THE ASSESSEE DESPITE ISSUANCE OF NOTICE DATED 14.03.2019, WE DEEM IT APPROPRIATE TO DISMISS THE A PPEAL OF THE ASSESSEE RELYING UPON THE DECISION 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 TUK OJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE FOR NON-REPRESENTATION. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVE NTUALITY 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 LIBERTY TO PRAY FO R A ITA 1203/CHD/2018 PAGE 2 OF 2 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, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.05.2019. SD/- SD/- ( . %.. . & ) ( ! ) (DR. B.R.R. KUMAR) (DIVA SINGH) '( #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER + , (+ ! ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. $ / / CIT 4. $ / ( )/ THE CIT(A) 5. -01 2 , & 2 , 34516 / DR, ITAT,CHANDIGARH 6. 15 7% / GUARD FILE 7. (+ $ / BY ORDER, 8 # / ASSISTANT REGISTRAR