Smt. Geeta Verma, Kullu V. Addl. CIT, Range, Mandi

ITA 811/CHANDI/2019

AI Insights

The case involves an appeal by Smt. Geeta Verma against the order of the ld. CIT(A)-2, Amritsar for the assessment year 2012-13. The appeal was heard by the Income Tax Appellate Tribunal, Chandigarh Bench. Despite multiple notices, the appellant did not appear or provide any submissions, leading the tribunal to conclude that the appellant was not serious in contesting the penalty imposed. Consequently, the tribunal dismissed the appeal in limine.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133733 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 20-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठच瀃डीगढ़ 瀈यायपीठ च瀃डीगढ़ 瀈यायपीठ , च瀃डीगढ़ च瀃डीगढ़च瀃डीगढ़ च瀃डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 811/CHD/2019 Assessment Year. : 2012-13 Smt. Geeta Verma, C/o Hotel Versha, New Manali, Distt. Kullu, Himachal Pradesh. बनाम VS The ACIT, Mandi,Range Mandi, (H.P.). 瀡थायी लेखा सं./PAN /TAN No: ACRPV1335L अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None राज瀡व क琉 ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr.DR तारीख/Date of Hearing : 21.02.2023 उदघोषणा क琉 तारीख/Date of Pronouncement : 22.02.2023 आदेश आदेशआदेश आदेश/ORDER PER DIVA SINGH The present appeal has been filed by the assessee wherein the correctness of the order dated 01.03.2019 of ld. CIT(A)-2, Amritsar pertaining to 2012-13 assessment year is assailed. 2. At the time of hearing, no one was present on behalf of the assessee. Accordingly, the appeal was passed over. However, in the second round also, the position remained the same as no one was present on behalf of the assessee. ITA-811/CHD/2019 A.Y. 2012-13 Page 2 of 3 3. The ld. Sr.DR inviting attention to the record submitted that the assessee has failed to file copy of the assessment order. The assessee failed to file any submissions and even in the penalty order assailed, the assessee remained unrepresented. In the circumstances, the assessee may not be serious in canvassing against the penalty imposed. Accordingly, it was her prayer that the appeal may be dismissed. 4. Considering the record and the submissions, it was deemed appropriate to proceed with the present appeal ex-parte qua the assessee appellant. 5. The record shows that notices sent to the assessee have repeatedly returned back unserved with the comments “insufficient address” under the signature of “Budhi Singh” dated 12.08.2021 and “no one by this name is living on this address”. The latest notice has returned back with the following comment : 6. It is seen that the defect notice issued on 14.11.2019 remains unaddressed. Thereafter again, reminders have been ITA-811/CHD/2019 A.Y. 2012-13 Page 3 of 3 issued to the assessee by the Registry on 22.09.2020 and 26.07.2021. Accordingly, in these peculiar facts and circumstances, the appeal of the assessee is dismissed in limine. 7. While so dismissing the appeal, opportunity is given to the assessee to pray for a recall of this order in the eventuality the assessee files a petition undertaking to remove the defects pointed out by the Registry. Said order was pronounced in the Open Court at the time of hearing itself. 8. In the result, the appeal of the assessee is dismissed. Order pronounced in the Open Court on 22 nd February, 2023. Sd/- Sd/- (VIKRAM SINGH YADAV) (DIVA SINGH) लेखा लेखालेखा लेखा सद瀡य सद瀡यसद瀡य सद瀡य/ Accountant Member 瀈याियक 瀈याियक瀈याियक 瀈याियक सद瀡य सद瀡यसद瀡य सद瀡य/ Judicial Member “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar