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Income Tax Appellate Tribunal - Amritsar

Kuldip Singh S/O Bhag Singh, Hoshiarpur vs Income Tax Officer, Hoshiarpur on 19 April, 2017

                                                     ITA No.26 (Asr)/2017
                                                     Asst. Year: 2010-11


               IN THE INCOME TAX APPELLATE TRIBUNAL
                  AMRITSAR BENCH; AMRITSAR (SMC)
               BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER
                           I.T.A No.26(Asr)/2017
                          Assessment Year:2010-11


Sh. Kuldeep Singh,          Vs.         Income Tax Officer,
S/o Bhag Singh VPO Garhi                Hoshiarpur.
Matton, Tehsil Garshhankar,
Dist:- Hoshiarpur.

PAN:AVPPS-6066E
(Appellant)                             (Respondent)

                 Appellant by:  None.
                 Respondent by: Sh. Rahul Dhawan (DR.)
                       Date of hearing: 18.04.2017
                       Date of pronouncement: 19th April, 2017.
                                  ORDER

PER DIVA SINGH:

The present appeal has been filed by the assessee assailing the correctness of the order dated 28.11.2016 of CIT(A)-1, Jalandhar, pertaining to 2010-11 assessment year.

2. However, at the time of hearing, no one was present on behalf of the assessee. The record shows that the notice has been sent to the assessee on 29.03.2017, which has not returned unserved. Accordingly, the appeal was passed over. In the second round also, no one was present on behalf of the assessee. The record further shows that the defect notice issued by the Registry on 23.02.2017 remains unaddressed on record. Accordingly, in the peculiar facts and circumstances, where despite issuance of notice, the assessee choses to remain not to be present and is also found to have failed to cure the defect pointed out by the Registry, it can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Accordingly, the appeal of the assessee is dismissed in limine. Support is drawn from the order, in the case of 'CIT Vs. Multiplan India Ltd.' reported in 38 ITD 320 [2013] (Del.).

ITA No.26 (Asr)/2017 Asst. Year: 2010-11

3. Before parting, it is made clear that in case the assesses is serious in pursuing the appeal filed liberty is given to pray for a recall of this order on the assessee's undertaking that the assessee shall cure the defects pointed out by the Registry. The 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 in limine.

Order pronounced in the open Court on 19th April, 2017.

Sd/-

(DIVA SINGH) JUDICIAL MEMBER /PK/Ps.

Copy of the order forwarded to:

(1) The Assessee:

(2) The (3) The CIT(A), (4) The CIT, (5) The SR DR, I.T.A.T., True copy By order Page 2 of 2