SH. ARUN KUMAR DHIR,CHANDIGARH vs. DCIT, C-1(1), CHANDIGARH

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 03.04.2017 of CIT(Exemptions), Chandigarh pertaining to 2013-14 assessment year. 2. At the time of hearing, adjournment application was moved by the ld. AR seeking time. Mr. N.K.Saini present as Proxy Counsel was required to address the maintainability of the appeal. It was pointed out for the benefit of the ld. AR that the assessee had withdrawn the appeal before the CIT(A) which fact has duly been noted in the impugned order. It was further noted on going through the grounds raised before the ITAT that no such ground is raised stating that withdrawal was not mandated by the assessee. It was pointed out that ground Nos. 1 and 3 in the present appeal appear to be general in nature and in ground No. 2 the addition made in the assessment order, upheld in the impugned order is challenged on merits by an argumentative ground. However, no claim is made that the withdrawal of the appeal by the assessee was not directed. Accordingly, the occasion to seek time in the peculiar circumstances was required to be addressed. The ld. AR submitted that he was Proxy Counsel and thus, was unaware of the facts. The appeal was passed

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over and directed to be taken on its turn so as to facilitate the counsel to familiarize himself with the case and seek instructions etc. Accordingly, in the second round, when the appeal came up for hearing, the ld. AR pleaded ignorance on facts and requested for time. 3. The ld. DR pointing to the impugned order submitted that the appeal, infact was not maintainable. 4. On going through the same, we find that the request for time in the peculiar facts and circumstances of the case has to be rejected as despite opportunity, Proxy Counsel has not been able to make out any case so as to justify why adjournment should be granted in the face of the speaking order of the CIT(A) For ready reference, the same is reproduced hereunder: “During the course of appellate proceedings, letter has been filed by the Ld. Counsel for the appellant, stating therein that he would like to withdraw appeal in this case. The withdrawal of appeal is allowed and for statistics 1 purposes, the appeal is treated as dismissed. 2. In the result, the appeal is dismissed.”

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.