M/S SWATI INDUSTRIES,LUDHIANA vs. DCIT, C-1, LUDHIANA

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ITA 1225/CHANDI/2017Status: DisposedITAT Chandigarh22 March 2018AY 2010-112 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 observed that the assessee appeared to be not serious in pursuing the appeal due to non-appearance. Therefore, the appeal was dismissed for want of prosecution.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Despite multiple hearing dates and proper notice, neither the assessee nor their representative appeared before the tribunal. No adjournment request was filed.

What were the issues?

The primary issue was the non-appearance of the assessee before the ITAT on the scheduled hearing dates, leading to the dismissal of the 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, DIVISION BENCH’B’, CHANDIGARH

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

Hearing: 21/03/2018Pronounced: 22/03/2018

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’B’, CHANDIGARH

BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER

ITA No.1225/Chd/2017 Assessment Year: 2010-11

Swati Industries Vs. The DCIT D-74, Phase-V Circle-1, Rishi Nagar Focal Point Ludhiana Ludhiana

PAN No. AADFS5870M

(Appellant) (Respondent)

Assessee By : None Revenue By : Sh. Manjit Singh

Date of hearing : 21/03/2018 Date of Pronouncement : 22/03/2018

ORDER PER B.R.R. KUMAR A.M.

The present appeal has been filed by the Assessee against the order of the Ld. CIT(A)-2, Ludhiana dt. 05/05/2017. However, at the time of hearing, no one was present on behalf of the assessee. The appeal was passed over. In the second round also, neither the assessee was present nor any request for adjournment has been placed on record.

2.

The record shows that the appeal was filed by the assessee on 11/08/2017. It came up for hearing for the first time on 07/12/2017. On the said date, it was adjourned on the request of the Counsels Representative to 21.03.2018. 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.

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, the appeal of the assessee is dismissed.

Order pronounced in the open court.

Sd/- Sd/- (DIVA SINGH) (B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 22/03/2018 AG Copy to: The Appellant, The Respondent, The CIT, The CIT(A), The DR

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