SH. AMAR NATH,KANGRA vs. ACIT, CIRCLE, PALAMPUR

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ITA 514/CHANDI/2018Status: DisposedITAT Chandigarh04 September 2018AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, considering the repeated non-appearance of the assessee and the presumption of lack of seriousness, dismissed the appeal. The assessee was granted liberty to seek recall if a reasonable cause for non-representation could be shown.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2008-09. The assessee remained unrepresented on multiple hearing dates, despite an earlier adjournment being granted. This indicated a lack of seriousness in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's persistent non-representation and lack of seriousness in pursuing the matter.

AI-generated summary — verify with the full judgment below

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

Before: MS. DIVA SINGH & MS. ANNAPURNA GUPTA

For Respondent: Shri Ankur Alya, JCIT (DR)
Hearing: 07.08.2018Pronounced: 04.09.2018

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 30.01.2018 of CIT(A)-1 Amritsar pertaining to the 2008-09 assessment year. 2. However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. Despite that in the next round, the position remained the same. It is further seen that the appeal had earlier come up for hearing on 02.07.2018 and on the said date, an adjournment application was placed on behalf of the assessee. The appeal, accordingly was adjourned on the written request of the counsel. It is seen that despite the fact that an adjournment had been sought by the assessee which was granted. The assessee despite this has remained unrepresented. A pass over was given but nobody put in an appearance even in the next round. Accordingly, in the peculiar facts and circumstances of the present case it can be safety presumed that the assessee is not serious in pursuing the appeal filed. Relying upon 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., the appeal of the assessee is dismissed in limine. 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-

ITA 514/CHD/2018 A.Y.2008-09 Page 2 of 2

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 04.09. 2018.

Sd/- Sd/- (ANNAPURNA GUPTA) ( DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

‘Poonam’ Copy to: 1.The Appellant 2.The Respondent 3.The CIT 4.The CIT(A) 5.The DR Asstt. Registrar ITAT,Chandigarh.

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