Daljinder Singh Chauhan, Nawanshar V. DCIT, International Taxation, Circle, Chandigarh

ITA 965/CHANDI/2019

AI Insights

The case involves an appeal by Shri Daljinder Singh Chauhan against the order of the CIT(A)-43, New Delhi, for the assessment year 2010-11. The appeal was initially delayed and defective, with multiple reminders issued to the assessee to rectify the defects. The assessee's counsel filed an adjournment application citing the assessee's residence in the USA and inability to visit India, which was not accepted as a valid reason for the delay. The tribunal, after considering the Senior DR's arguments and the repeated defects in the appeal, decided to dismiss the appeal ex-parte due to non-compliance and lack of presence or effort from the assessee to rectify the procedural issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133734 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 7 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 30-06-2019
• 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. 965/CHD/2019 Assessment Year. : 2010-11 Shri Daljinder Singh Chauhan, VPO Jadla, Tehsil-Nawanshar. बनाम VS The D.C.I.T., International Taxation, Chandigarh. 瀡थायी लेखा सं./PAN /TAN No: ANTPC9412C अपीलाथ牸/Appellant 灹瀄यथ牸/Respondent िनधा榁琇रती क琉 ओर से/Assessee by : None (Adjournment Application) 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 13.03.2019 of ld. CIT(A)-43, New Delhi pertaining to 2010-11 assessment year is assailed on various grounds. 2. An adjournment application has been moved on behalf of the counsel pleading inability to argue and simultaneously praying that the delay of 24 days may be condoned as the assessee residing in USA did not visit India hence, could not receive the ITA 965/CHD/2019 A.Y. 2010-11 Page 2 of 3 order of the CIT(A) also. However, no one was present in support of the adjournment application moved or the prayer made therein. The appeal was passed over. The position remained the same in the next round also. 3. Considering the record, it was deemed appropriate to proceed with the present appeal ex-parte qua the assessee appellant after hearing the ld. Sr.DR. The reasons for the said decision are spelled out hereinafter. 4. A perusal of the record shows that apart from the delay of 24 days pointed out by the Registry, there is another defect pointed out in the appeal filed. The record also shows that defects in the appeal filed were intimated to the assessee on 07.01.2020. A reminder was issued on 23.09.2020 and then again another reminder was issued on 28.07.2021. It is seen that till date, no Condonation of delay Application has been filed by the assessee. It is seen that for filing the Condonation Application by post also, there has been sufficient time with the assessee. 5. The ld. DR highlighted that even before AO, the assessee was not present. 6. Accordingly, in the absence of any effort on the part of the assessee to address the defects repeatedly pointed out by the ITA 965/CHD/2019 A.Y. 2010-11 Page 3 of 3 Registry, the adjournment request moved by the assessee is being rejected. The explanation given that physical presence in India was not there hence no application filed, cannot be accepted considering the time available. While so dismissing the appeal on the grounds of being defective, opportunity is given to the assessee to pray for a recall of this order by making a proper application undertaking therein to correct the defects pointed out by the Registry. Said order was pronounced in the open Court at the time of hearing itself. 7. 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