DURLABH SINGH,SANGRUR vs. ITO, WARD SUNAM HQ, SANGRUR

PDF · subscribers
ITA 294/CHANDI/2018Status: DisposedITAT Chandigarh09 October 2018AY 2013-142 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 decided to dismiss the appeal due to the assessee's persistent non-representation. The Tribunal presumed the assessee was not serious in pursuing the appeal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. However, the assessee remained unrepresented on multiple hearing dates despite notices being sent.

What were the issues?

The primary issue was the assessee's failure to appear before the tribunal for the hearing of their appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM & Dr. B.R.R.KUMAR, AM

For Respondent: Smt. Chander Kanta, Sr.DR
Hearing: 25.09.2018Pronounced: 09.10.2018

आदेश/ORDER

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 22.12.2017 of CIT(A), Patiala pertaining to 2013-14 assessment year on various grounds. 2. However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over twice. Even thereafter, when the appeal was called out for hearing, no one was present on behalf of the assessee. The record shows that notice had been sent to the assessee through RPAD at the address given in Form No. 36 ion column No. 10. It is further seen that on an earlier date of hearing i.e. 25.07.2018, despite issuing of notice by RPAD, the assessee remained unrepresented. In the circumstances, grant of adjournment and issuance of another notice would be a waste of government time and machinery as it can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Accordingly, it is deemed appropriate to dismiss the appeal filed. Support is from the order of the ITAT Delhi Benches in the case of CIT Vs

ITA -294/CHD/2018 A.Y.2013-14 Page 2 of 2

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, appeal of the assessee is dismissed. Order pronounced in the Open Court on 09.10.2018.

Sd/- Sd/- ( डा. बी.आर.आर. कुमार) (�दवा �संह ) (Dr. B.R.R. KUMAR) (DIVA SINGH) लेखा सद�य/ Accountant Member �या�यक सद�य/Judicial Member “पूनम” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to :

अपीलाथ�/ The Appellant - 1. ��यथ�/ The Respondent - 2. आयकर आयु�त/ CIT 3. आयकर आयु�त (अपील)/ The CIT(A) 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File 6.

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

Recent GST High Court judgments

Search GST case law →