Dev Bhoomi Development Society, Solan V. ITO, Parwanoo

MA 2/CHANDI/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5602 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 31-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A.NO. 2/CHD/2019 IN MA. NO. 110/CHD/2014 DEV BHOOMI DEVELOPMENT SOCIETY, SOLAN 3 ULTIMATELY, THE M.A. OF THE ASSESSEE WAS DISMISSED VIDE ORDER DATED 21.8.2018 FOR NON-PERSECUTION. NOW AGAIN, THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATION DATED 31.12.2018 FOR RECALLING OF ORDER DATED 21.8.2018 P ASSED IN M A. NO. 110/CHD/2014. THIS M.A. WAS INITIALLY FIXED FOR HEA RING ON 8.2.2019 AND THEREAFTER ON THE WRITTEN REQUESTS DATED 8.8.2019, 26.7.2019, 3.10.2019 & 10.10.1019 OF THE ASSESSEE, STATING THEREIN THE INA BILITY OF THE COUNSEL TO ATTEND THE PROCEEDINGS ON SIMILAR PLEAS, THE M.A. W AS ADJOURNED ON NUMBER OF OCCASIONS AND FINALLY ADJOURNED TO 8.11.2019 BUT AGAIN NO ONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOTICES. 3. IT IS OBSERVED THAT THE ASSESSEE OR ITS COUNSEL ALWAYS REMAINED NEGLIGENT THROUGHOUT AND NOT BOTHERED TO ATTEND ANY OF THE PROCEEDINGS, AS AND WHEN CALLED FOR, EITHER IN APPEAL IN ITA NO. 5 13/CHD/2013 OR IN M.A. NO.110/CHD/2014 AND EVEN IN THE PRESENT M.A. NO. 2/ CHD/2019. THUS, WE DO NOT FIND ANY MERIT IN THE PRESENT MISC. APPLICAT ION FILED BY THE ASSESSEE AND THE SAME IS ACCORDINGLY DISMISSED. IN THE RESULT, THE MISC. APPLICATION OF THE ASSES SEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08.11.2019 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 08.11.2018 RKK