M/s Usaka Electricals, Solan V. ITO, Parwanoo

ITA 767/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6967 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 02-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO.767/CHD/2017 ASSESSMENT YEA R: 2008-09 M/S USAKA ELECTRICALS, VS. THE ITO, PLOT NO. 30, SECTOR-1, PARWANOO. PARWANOO (HP). PAN NO. AABFU6800B (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : NONE ( APPLICATION ) DATE OF HEARING : 24.07.2017 DATE OF PRONOUNCEMENT : 02.08.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 02.02.2017 OF CIT (APPEALS) FARIDABAD PERTAI NING TO 2008-09 ASSESSMENT YEAR. HOWEVER, NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. DESPITE THIS, NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FO R ADJOURNMENT WAS PLACED ON RECORD. 2. THE RECORD FURTHER SHOWS THAT NO POWER OF ATT ORNEY HAS BEEN EXECUTED BY THE ASSESSEE IN FAVOUR OF ANY COUNSEL. ACCORDINGLY, IN THE CIRCUMS TANCES WHERE THE ASSESSEE REMAINED NOT PRESENT ON THE DATE OF HEARING, IT CAN BE SAFELY PR ESUMED THAT ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS FROM THE ORD ER 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. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVENTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON-REPRESENT ATION ON THE DATE OF HEARING, IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKIN G AN APPROPRIATE PRAYER. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND AUG.,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.