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Income Tax Appellate Tribunal, DIVISION BENCH’B’, CHANDIGARH
Before: SMT. DIVA SINGH & SHRI B.R.R. KUMAR
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.1299/Chd/2016 Assessment Year: 2010-11
M/s Himachal Trading Company Vs. The ITO Near Regional Hospital Income Tax Office Hamirpur Shimla
PAN No. AAEFH6633C
(Appellant) (Respondent)
Assessee By : Sh. Tej Mohan Singh Revenue By : Sh. Manjit Singh
Date of hearing : 21/03/2018 Date of Pronouncement : 27/03/2018
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), Palampur dt. 30/08/2016.
The record shows that the appeal was filed by the assessee on 11/01/2017. It has
been brought to the notice of the assessee regarding the non deposit of
Tribunal fee in the minor head “self assessment (300)”. This defect has been
brought to the notice of the assessee on 11/01/2017. In spite of lapse of
approximately 14 months the assessee has not cured the defect.
Hence, 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 cure the defect and show that there was a reasonable cause for not doing so, it
would be at liberty to pray for a recall of this order by making an appropriate prayer.
The order was pronounced in the Open Court at the time of hearing.
In the result appeal of the assessee is dismissed.
Sd/- Sd/- (DIVA SINGH) (B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 27/03/2018 AG Copy to: The Appellant, The Respondent, The CIT, The CIT(A), The DR