M/s International Customer Related Management Services Pvt. Ltd., Mohali V. DCIT, C-6(1), Mohali

ITA 884/CHANDI/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9833 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 11-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ZENIA HANDA SR DR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH SMC CHANDIGARH !', # BEFORE: SMT. DIVA SINGH, JM ITA NO. 884/CHD/2018 ASSESSMENT YEAR : 2009-10 M/S INTERNATIONAL CUSTOMER RELATED MANAGEMENT SERVICES PVT. LTD., PHASE 3A, MOHALI. VS THE DCIT, WARD 5(1),LUDHIANA. PAN NO: AABCI2162B APPELLANT RESPONDENT !' ASSESSEE BY : SHRI SUDHIR SEHGAL #!' REVENUE BY : SMT. ZENIA HANDA, SR.DR $ %! & DATE OF HEARING : 20.11.2018 '()*! & D ATE OF PRONOUNCEMENT : 27.11.2018 $%/ ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 28.03.2018 OF CIT(A)-2, CH ANDIGARH PERTAINING TO 2009-10 ASSESSMENT YEAR ON VARIOUS GROUNDS. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE NOTICE SENT THROUGH REGISTERED POST AT THE ADDRESS MENTIONED IN COLUMN NO. 10 IN THE MEMO OF APPEAL FILED HAS C OME BACK WITH THE COMMENTS INCOMPLETE ADDRESS. THUS, IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURS UING THE APPEAL FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES I N 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 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 LIBER TY TO PRAY FOR A ITA 884/CHD/2018 A.Y. 2009-10 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 27.11. 2018. SD/- ( !' ) (DIVA SINGH) # / JUDICIAL MEMBER ' ( (+! ,-.- COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT - 2. THE RESPONDENT - 3. $ / CIT 4. $ / 01 THE CIT(A) 5. -2 45&456789 DR, ITAT, CHANDIGARH 6. 8:% GUARD FILE (+ $ BY ORDER, ; # ASSISTANT REGISTRAR