GLACIER HOTELS PVT. LTD.,DELHI vs. ACIT, CIRCLE, MANDI

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ITA 253/CHANDI/2018Status: DisposedITAT Chandigarh04 September 2018AY 2005-062 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal in limine due to the assessee's non-representation and failure to cure defects. 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 2005-06. Despite notices, the assessee failed to appear before the Tribunal and did not cure the defects pointed out by the registry.

What were the issues?

The primary issue was the maintainability of the appeal due to the assessee's non-appearance and failure to comply with procedural requirements.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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

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

For Respondent: Shri Yoginder Mittal,Addl. CIT
Hearing: 11.07.2018Pronounced: 04.09

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 27.12.2017 of CIT(A) Palampur pertaining to 2005-06 assessment year. 2. The record shows that notice for the specific date of hearing had been sent to the assessee on 29.05.2018. However, no one put in an appearance and the defects pointed out by the Registry on 24.04.2018 it was noticed remained not cured. 3. At the time of hearing, no one was present on behalf of the. The appeal was passed over. In the second round also, neither the assessee was present nor request for adjournment has been moved. It is further seen from the ground raised in the present appeal that it is the action of the AO which is being assailed. Since the appeal before the ITAT is against the order of the CIT(A), the grounds raised by the assessee are not maintainable. Accordingly, noting the departmental objections, the appeal of the assessee is dismissed in limine on the ground of non- representation etc. 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

ITA 253/CHD/2018. A.Y. 2005-06 Page 2 of 2

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 and by giving an undertaking to cure the defects. 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 on 04.09. 2018.

Sd/- Sd/-

( Dr.B.R.KUMAR) ( 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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