M/S NEW SWAN AUTO COMP (P) LTD.,LUDHIANA vs. DCIT, C-1, LUDHIANA

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ITA 1155/CHANDI/2018Status: DisposedITAT Chandigarh16 January 2019AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal presumed the assessee was not serious in pursuing the appeal due to non-appearance and lack of compliance. The appeal was dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The appeal was scheduled for hearing, but no one appeared on behalf of the assessee, and no adjournment was sought.

What were the issues?

The primary issue was the non-appearance of the assessee on the date of hearing and the subsequent dismissal of the appeal.

AI-generated summary — verify with the full judgment below

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आदेश/Order PER BENCH:

The present appeal has been filed by the Assessee against the order of the Ld. CIT(A)-I, Ludhiana dt. 29/06/2018.

2.

The record shows that the appeal was filed by the assessee on 04/09/2018. The appeal were fixed for hearing before the Bench today i.e 15/01/2019. At the time of hearing, none appeared on behalf of the assessee. The notice of hearing was sent to the assessee, but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. It can be safely presumed that 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 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 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. 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.

Sd/- Sd/- �दवा �संह डा. बी.आर.आर. कुमार, (DIVA SINGH) (Dr. B.R.R. KUMAR) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member AG Date: 16/01/2019

आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. 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

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