M/S DOON VALLEY FINANCE AND LEASING LIMITED,KOLKATA vs. PR. CIT, SHIMLA

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ITA 1449/CHANDI/2017Status: DisposedITAT Chandigarh03 October 2018AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the assessee's appeal due to the repeated adjournments and failure to provide necessary records or explain the delay. The assessee was granted liberty to seek a recall if a reasonable cause for the delay could be shown.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee repeatedly sought adjournments to obtain relevant records and failed to explain a significant delay in filing. The tribunal noted the assessee's lack of seriousness in pursuing the appeal.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to prosecute the appeal effectively by not furnishing records and explaining the delay.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCHES ‘A’, CHANDIGARH

Before: MS. DIVA SINGH & Dr. B.R.R.KUMAR

For Appellant: Shri Tej Mohan Singh
For Respondent: Shri Sandeep Dahiya,CIT-DR
Hearing: 24.07.2018Pronounced: 03.10.2018

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 23.03.2017 of CIT(A) Shimla pertaining to 2012-13 assessment year.

2.

At the time of hearing, an adjournment application was moved on behalf of the assessee by the ld. AR seeking time to obtain the relevant record. Attention was invited to the fact that Registry has pointed out a delay of 130 days on 08.12.2017. Till date, no effort has been made on behalf of the assessee to explain the delay. It is seen that the appeal of the assessee has been adjourned on 30.01.2018 and again on 16.04.2018 on the request of the assessee. In these circumstances it can be safely assumed 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 ITA 1449/CHD/2017 A.Y. 2012-13 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.

5.

In the result, appeal of the assessee is dismissed.

Order pronounced in the Open Court on 03.10. 2018. ( Dr.B.R.R.KUMAR) JUDICIAL MEMBER ‘Poonam’ Copy to:

1.

The Appellant

2.

The Respondent

3.

The CIT

4.

The CIT(A)

5.

The DR Asstt.

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