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Income Tax Appellate Tribunal, CHANDIGARH BENCH “A”, CHANDIGARH
Before: Sh. SANJAY GARG & DR. B.R.R. KUMAR
आदेश/Order
PER DR. B.R.R. KUMAR, A.M
The present appeal has been filed by the assessee assailing the correctness of
the order dated 15/09/2017 of CIT (Appeals)-2, Chandigarh pertaining to 2013-14
assessment year. However, at the time of hearing, no one was present on behalf of the
assessee. The appeal was passed over. In the second round also, neither the assessee
was present nor any request for adjournment has been placed on record.
The record shows that the appeal was filed by the assessee on 17/11/2017 and it
came up for hearing for the first time on 09/04/2018. On the said date, it was adjourned
on the request of the Company employee Shri Anup Singh to 23.05.2018. On the next
date of hearing, adjournment was sought by the Assessee’s Counsel and appeal was
listed for hearing on 19/11/2018. On 12/02/2019 the domestic help of the Director by
name Shri Ratnesh appeared and case was fixed for hearing before the Bench on
13/02/2019. At the time of hearing, none appeared on behalf of the assessee. Even no
application seeking adjournment was filed. It can be safely presumed that the assessee
is not serious in pursuing the appeal filed. Support is from the order of the ITAT Delhi
Benches in 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.
Before parting, it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing, it would be at liberty to pray for a recall of this order by making an appropriate prayer.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the Open Court.
Sd/- Sd/-
संजय गग� डा. बी.आर.आर, कुमार, (SANJAY GARG ) ( DR. B.R.R. KUMAR, AM) �या�यक सद�य/ Judicial Member लेखा सद�य/ Accountant Member
03/05/2019
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :
अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar