Sh. Amarjeet Singh Randhawa, Chandigarh V. ACIT, Chandigarh

ITA 795/CHANDI/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5383 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH A, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND DR.B.R.R.KUMAR, ACCOUNTANT MEMBER ITA NO.795/CHD/2017 ASSESSMENT YEAR : 2010-2011 SHRI AMARJEET SINGH RANDHAWA, VS. THE ACIT, # 82, SECTOR 27-A, CIRCLE 5(1), CHANDIGARH. CHANDIGARH. PAN NO. AAPPR6056G & ITA NO.796/CHD/2017 ASSESSMENT YEAR : 2010-2011 SMT. AMANDEEP KAUR, VS. THE ITO, # 82, SECTOR 27-A, WARD 5(1), CHANDIGARH. CHANDIGARH. PAN NO. ABCPK2432R (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY : SMT. CHANDER KANTA, SR.DR DATE OF HEARING : 15.11.2017 DATE OF PRONOUNCEMENT : 03.01.2018 ORDER PER DIVA SINGH,JM THE PRESENT APPEALS HAVE BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 01.03.2017/07.03.2017 OF C IT (APPEALS)-2 CHANDIGARH PERTAINING TO 2010-11 ASSESSMENT YEAR ON VARIOU S GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, THE LD. AR WAS REQUIRE D TO ADDRESS THE DEFECT POINTED OUT BY THE REGISTRY IN REGARD TO TH E TRIBUNAL FEE. THE RECORD SHOWS THAT THE PRESENT APPEALS HAVE BEEN FILED B Y THE ASSESSEE ON 11.05.2017 ON WHICH DATE ITSELF, THE REGISTRY HAS POINTED OU T THE DEFECT. THE APPEALS CAME UP FOR HEARING ON 06.07.2017 ON WHICH D ATE, THESE WERE ADJOURNED ON THE REQUEST OF THE ASSESSEE. THEREAFTER, AGAIN THE APPEALS CAME UP FOR HEARING ON 13.09.2017 ON WHICH DATE ALSO, THE DEFECT REMAINED NOT CURED. IN THE PECULIAR FACTS AND CIRCUMSTANCES, SINCE DESPITE SPECIFIC OPPORTUNITY, THE ASSESSEE HAS NOT CARED TO REMOVE THE DEFECT, REQUEST FOR ADJOURNMENT WAS REJECTED AND THE APPEALS OF THE ASSES SEE ARE DISMISSED IN ITA 795&796/CHD/2017 A.Y. 2010-11 PAGE 2 OF 2 LIMINE. 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 S HRI TUKOJI RAO HOLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN THE EVE NTUALITY THE ASSESSEES ARE ABLE TO SHOW THAT THERE WAS A REASONAB LE CAUSE FOR NON- REPRESENTATION ON THE DATE OF HEARING, THEY WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER AND UNDERTAKING TO REMOVE THE DEFECT. SAID ORDER WAS PRONOUNCED IN THE OP EN 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 03.01. 2018. SD/- SD/- (DR. B.R.R.KUMAR) (DIVA SINGH ) ACCOUNTANT MEMBER 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.