Jaswinder Singh Chandigarh v. Acit Chandigarh

In The Income Tax Appellate Tribunal Chandigarh Benches Smc Chandigarh Before Ms Diva Singh Judicial Member Ita No 959 Chd 2017 Assessment Year 2011 12 Shri Jaswinder Singh Vs The Acit Chandigarh Circle 2 1 Pan No Apbps 0602 Q Chandigarh Appellant Respondent Appellant By None Respondent By Smt Chander Kanta Sr Dr Date Of Hearing 11 10 2017 Date Of Pronouncement 11 12 2017 Order The Present Appeal Has Been Filed By The Assessee Assa Iling The Correctness Of The Order Dated 03 03 2017 Of Ld Cit Appe Als 2 Amritsar Camp At Chandigarh Pertaining To 2011 12 Assessment Ye Ar On Various Grounds 2 However At The Time Of Hearing No One Was Present O N Behalf Of The Assessee The Appeal Was Passed Over Twice Despite Th At None Was Present Record Shows That The Registry Has Issued A Defect Not Ice To The Assessee On 21 06 2017 Despite This The Defect Remains Un Cured It I S Further Seen That The Hearing In The Present Appeal Came In Response To N Otice Having Been Issued On 07 09 2017 At The Address Mentioned In Column N O 10 In The Memo Of Appeal Filed By The Assessee The Same Has Not Been Returned Unserved Service Of Notice Is Deemed To Be Complete On The Assessee It Is Further Seen That On The Last Date Of Hearing I E 07 09 201 7 The Appeal Was Adjourned For Want Of Time Wherein Despite The Issuance O F Notice Dated 04 08 2017 Also The Assessee Remained Unrepresented 3 In These Peculiar Facts And Circumstances It Can Be Sa Fely Presumed That Assessee Is Not Serious In Pursuing The Appeal Filed Support Is From The Order Of The Itat Delhi Benches In The Case Of Cit Vs M Ultiplan India Pvt Ltd 1991 38 Itd 320 And The Decision Of Honble Madhya Prad Esh High Court In Ita 959 Chd 2017 A Y 2011 12 Page 2 Of 2 The Case Of Late Shri Tukoji Rao Holkar Vs Wealth Tax C Ommissioner 223 Itr 480 Mp Etc 4 Before Parting It Is Appropriate To Add That In The Ev Entuality 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 Libe Rty To Pray For A Recall Of This Order By Making An Appropriate Prayer And Giving An Undertaking To Cure The Defect Pointed Out By The Registry Said Order Was Pronou Nced In The Open Court At The Time Of Hearing Itself 5 In The Result The Appeal Of The Assessee Is Dismissed Order Pronounced In The Open Court On 11 Th December 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