Smt. Subhash Kumari Gupta (Deceased), Chandigarh V. ITO, Chandigarh

ITA 954/CHANDI/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 6807 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 08-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDER KANTASR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, SMC, CHANDIGARH BEFORE MS. DIVA SINGH, JUDICIAL MEMBER ITA NO. 954/CHD/2017 ASSESSMENT YEAR: 20 10-11 SMT.SUBHASH KUMARI GUPTA(DECEASED), VS. THE ITO, THROUGH ASSUMED L/H WARD 1(5), SMT.SUDESH KUMARI GUPTA, CHANDIGARH. H.NO. 390, SECTOR 15-A, CHANDIGARH. PAN NO. AAVPG366Q (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. CHANDER KANTA,SR.DR DATE OF HEARING : 06.09.2017 DATE OF PRONOUNCEMENT : 28.09.2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSA ILING THE CORRECTNESS OF THE ORDER DATED 03.03.2017 OF CIT (APPEALS )-2 AMRITSAR CAMP AT CHANDIGARH PERTAINING TO 2010-11 ASSESSMENT YEAR. 2. HOWEVER, AT THE TIME OF HEARING, NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. IN THE SE COND ROUND ALSO, NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN RECEIVED. THE RECORD FURTHER SHOWS THAT VARIOUS DEFECTS HAVE BEEN POINTED OUT BY THE REGISTRY IN THE PRESENT APPEAL ON 08.06.2017 WHICH REMAIN UNADDRESSED. IN THE PECULIAR FACTS WHERE THE ASSESSEE DOES NOT CARE TO CURE THE DEFECTS POINTED OUT AND HAS ALSO NOT CARED TO EXECUTE A POWER OF ATTORNEY IN FAVOUR OF ANYONE, IT CAN BE SAFELY PRESUMED T HAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. SUPPORT IS FROM THE ORDER OF THE ITAT DELHI BENCHES IN THE CASE OF CIT VS MULTIPLAN I NDIA PVT. LTD. (1991) 38 ITD 320 AND THE DECISION OF HON'BLE MADHYA PRAD ESH 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 954/CHD/2017 A.Y. 2010-11 PAGE 2 OF 2 RECALL OF THIS ORDER BY MAKING AN APPROPRIATE PRAYER AND GIVING AN UNDERTAKING TO CURE THE DEFECTS POINTED OUT BY THE REGIS TRY. 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 28 TH SEPT.,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.