Income Tax Appellate Tribunal - Chandigarh
Harjinder Kaur, Italy vs Dcit (Intl. Taxation), Chandigarh on 10 July, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "ए", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH
'A' CHANDIGARH
ीमती दवा संह, या"यक सद#य एवं, एवं ीमती अ नपण
ू ा& ग(ु ता, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA No. 206/CHD/2019
नधा रण वष / Assessment Year : 2010-11
Smt. Harjinder Kaur, बनाम The DCIT ( Intl. Taxation),
11, Borgo San Giacomo (BS), VS Chandigarh.
Italy.
थायी लेखा सं./PAN /TAN No: BXOPK5285P
अपीलाथ /Appellant यथ /Respondent
नधा रती क ओर से/Assessee by : None
राज व क ओर से/ Revenue by : Smt. Chander Kanta, Sr.DR
सन
ु वाई क तार%ख/Date of Hearing : 09.07.2019
उदघोषणा क तार%ख/Date of Pronouncement : 10.07.2019
आदे श/ORDER
PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 03.08.2018 of CIT(A)-43, New Delhi pertaining to 2010-11 assessment year on various grounds.
2. 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, the assessee remained unrepresented. The record shows that the assessee has filed the appeal by hand on 26.02.2019. The appeal has been found to be defective and Defect Notice dated 23.05.2019 has been issued to the assessee by the Registry on 31.05.2019 and has also been e-mailed at the address made available to the ITAT in Form No. 36 filed. Scanned copies of these are reproduced hereunder for the sake of completeness :
ITA 206/CHD/2019 A.Y. 2010-11 Page 2 of 4 (Intimation of defect by post) ( Intimation of defect by mail )
3. It is seen that till date the assessee has made no effort to cure the defect pointed out.
4. The Sr.DR Ms. Chander Kanta inviting attention to the impugned order alongwith the assessment order submitted that despite notice, the assessee even before these two forums had chosen to remain unrepresented. Referring ITA 206/CHD/2019 A.Y. 2010-11 Page 3 of 4 to the assessment order it was her submission that the assessee was even contacted by the AO at the foreign address of Italy as noted at un-numbered pages 2 and 3 in the assessment order. Despite this, the assessee has not cared to be represented. Accordingly, it was her prayer that in the absence of any explanation addressing the payment of the premium of Rs. 7.50 lacs questioned by the department, the addition may be confirmed on merits. Reference made in the assessment order to the attempts of the AO relied upon by the Sr. DR are extracted hereunder :
"Extract from unnumbered page 2 of the assessment order"
"2............
Various letters on various occasions had been issued to the assessee, which were directed at her foreign address i.e. R/O # 11, BORGO SAN GIACOMO(BS), BRESCIA ITALY as well as her Indian address i.e. R/o Vill, Feroze, Sanghowal, PO-Beghowal, Tehsil- Bholath, Distt, Kapurthala. Punjab. Through this office letters dated 07.06.2017, 11.09.2017 & 06.10.2017, it was required to furnish information regarding source of investment of Rs. 7.5 lacs and proof of filing her ITR for A.Y. 2010-11, but no reply has been received in this office so far."
3..............................
"Extract from un-numbered page 3 of the assessment order"
4. All the letters and notices were directed towards, the last known addresses of the assessee, were never replied to. The details of the addresses are as under-
1. R/o Vill, Feroze, Sanghowal, PO-Beghowal, Tehsil- Bholath, Distt. Kapurthala, Punjab
2. R/O # 11, BORGO SAN GIACOMO(BS), BRESCIA ITALY Department has send notices on all the available addresses to the department from KYC form of LIC and Punjab Gramin Bank, Begovval, Kapurthala. The assessee has intentionally avoided the reply of the letters/notices of this office.
(emphasis supplied)
5. On a reading of the above, it is seen that the assessee who has signed and finalized Form No. 36 has filed it by hand in India is shown to have signed it in Italy on 25.02.2019. The record shows that the assessee has not only failed to utilize the statutory Appellate Forum provided after remaining unrepresented before the AO but has also carelessly and irresponsibly left her non representation before the tax authorities unaddressed and now with same impunity has failed to address the defects pointed out by the Registry. In the circumstances acceding to the department's request, the appeal of the assessee is dismissed in limine as being defective.
ITA 206/CHD/2019 A.Y. 2010-11 Page 4 of 4
6. Before parting, it is appropriate to address that in the eventuality the assessee undertakes to correct the defects pointed out and ensures representation. The assessee would be at liberty to move an application praying for recall of this order and listing of the appeal for hearing on merits. Said order was pronounced in the Open Court at the time of hearing itself.
7. In the result, the appeal of the assessee is dismissed in limine as defective.
Order pronounced in the Open Court on 10th July,2019.
Sd/- Sd/-
( अ नपण
ू ा& ग(ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद#य/ Accountant Member या"यक सद#य/ Judicial Member
"पूनम"
आदे श क त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant - 2. यथ / The Respondent -3.आयकर आयु/त/ CIT 4.आयकर आयु/त (अपील)/ The CIT(A) 5. -वभागीय त न2ध, आयकर अपील%य आ2धकरण, च4डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदे शानुस ार/ By order, सहायक पंजीकार/ Assistant Registrar