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Income Tax Appellate Tribunal, DIVISION BENCH’A’, CHANDIGARH
Before: SMT. DIVA SINGH & DR. B.R.R. KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’A’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.279/Chd/2018 Assessment Year: 2010-11
M/s Cosmas Pharmacls Vs. The Addl. CIT 56-C, Udham Singh Nagar, Range-VII, Civil Lines, Ludhiana Ludhiana
PAN No. AACFC5095R
(Appellant) (Respondent)
Assessee By : None Revenue By : Smt. Chanderkanta
Date of hearing : 23/07/2018 Date of Pronouncement : 23/07/2018 ORDER PER DR. B.R.R. KUMAR, A.M:
The present appeal has been filed by the assessee against the order of the Ld.
CIT(A)-3, Ludhiana dated 26/12/2017 pertaining to Assessment Year 2010-11 on various
grounds. However, at the time of hearing, neither the assessee was present nor any
request for adjournment has been placed on record.
The record shows that the appeal was filed by the assessee on 05/03/2018
and it came up for hearing before the Bench today i.e 23/07/2018. 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.
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.
In the result, the appeal of the assessee is dismissed.
Order pronounced in the open Court.
Sd/- Sd/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 23/07/2018 AG Copy to: 1. The Assessee 2. The Respondent 3. The CIT 4. The CIT(A) The DR 5.