M/s Gorsi Constructions Pvt. Ltd. , Mandi v. ACIT, Circle, Mandi

ITA 1175/CHANDI/2017 | 2005-2006
Pronouncement Date: 28-11-2017 | Result: Dismissed

Appeal Details

RSA Number 117521514 RSA 2017
Assessee PAN AABCG4994K
Bench Chandigarh
Appeal Number ITA 1175/CHANDI/2017
Duration Of Justice 4 month(s) 2 day(s)
Appellant M/s Gorsi Constructions Pvt. Ltd. , Mandi
Respondent ACIT, Circle, Mandi
Appeal Type Income Tax Appeal
Pronouncement Date 28-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 28-11-2017
Last Hearing Date 31-10-2017
First Hearing Date 31-10-2017
Assessment Year 2005-2006
Appeal Filed On 26-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES SMC CHANDIGARH BEFORE MS. DIVA SINGH JUDICIAL MEMBER ITA NO. 1175/CHD/2017 ASSESSMENT YEAR : 2005-06 M/S GORSI CONSTRUCTIONS P.LTD. VS. THE ACIT VILLAGE TAKOLI PO-PANARASSA MANDI (HP). TEHSIL AUTT DISTT. MANDI (HP). PAN NO. AABCG4994K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI MANJIT SINGH SR.DR DATE OF HEARING : 31.10.2017 DATE OF PRONOUNCEMENT : 28.11. 2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASS AILING THE CORRECTNESS OF THE ORDER DATED 02.06.2017 OF LD. CIT (APPE ALS) PALAMPUR PERTAINING TO 2005-06 ASSESSMENT YEAR. 2. HOWEVER AT THE TIME OF HEARING NO ONE WAS PRESENT O N BEHALF OF THE ASSESSEE. THE APPEAL WAS PASSED OVER TWICE. DESPITE THIS NEITHER THE ASSESSEE WAS PRESENT NOR ANY REQUEST FOR ADJOURNMENT WAS PLACED BEFORE THE BENCH. THE RECORD SHOWS THAT NOTICE DATED 12.10.2017 FO R THE SPECIFIC DATE OF HEARING HAS BEEN SENT TO THE ASSESSEE AT THE LOCAL A DDRESS MENTIONED BY THE ASSESSEE IN COLUMN NO. 10 OF ITS MEMO OF APPEAL FILED WHIC H HAS NOT COME BACK UNSERVED. ACCORDINGLY SERVICE IS DEEMED TO B E COMPLETE. IN THE PECULIAR FACTS AND CIRCUMSTANCES OF THE CASE IT CAN BE S AFELY 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'B LE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE SHRI TUKOJI RAO H OLKAR VS WEALTH TAX COMMISSIONER 223 ITR 480 (MP) ETC. 3. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN THE EVE NTUALITY THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE C AUSE FOR NON-REPRESENTATION ON THE DATE OF HEARING IT WOULD BE AT LIBERTY TO P RAY FOR A ITA 1175/CHD/2017 A.Y. 2005-06 PAGE 2 OF 2 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 ON 28.11. 2017. SD/- (DIVA SINGH) 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.