Income Tax Appellate Tribunal - Chandigarh
M/S Sab Industries Limited, Chandigarh vs Acit, Central Circle Ii, Chandigarh on 29 January, 2019
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ ''बी", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH
BENCH 'B' CHANDIGARH
ीमती दवा संह, या"यक सद#य एवं, एवं ीमती अ नपूणा' ग)ु ता, लेखा सद#य
BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM
आयकर अपील सं./ ITA No. 1168/CHD/2018
नधा रण वष / Assessment Year : 2014-15
M/s SAB Industries Ltd., बनाम The ACIT,
SCO 49-50, Sector 26, Central Circle-II,
VS
Chandigarh. Chandigarh.
थायी लेखा सं./PAN No: AACCS5078H
अपीलाथ /Appellant यथ /Respondent
नधा रती क! ओर से/Assessee by : None
राज व क! ओर से/ Revenue by : Shri Manjit Singh, Sr.DR
सन
ु वाई क! तार&ख/Date of Hearing : 17.01.2019
उदघोषणा क! तार&ख/Date of Pronouncement : 29.01. 2019
आदे श/ORDER
PER DIVA SINGH The present appeal has been filed by the assessee assailing the correctness of the order dated 22.06.2018 of CIT(A)-3 Gurgaon pertaining to 2014-15 assessment year wherein various grounds have been raised by the assessee.
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, none was present on behalf of the assessee. The record shows that notice to the assessee for the specific date has been sent on 13.12.2018. It is also seen that defect qua the Tribunal Fee has also been issued. It is seen that the defect also remains unaddressed. Accordingly, in the absence of any representation or adjournment or any attempt to cure the defect pointed out, 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 ITA 1168/CHD/2018 A.Y.2014-15 Page 2 of 2 Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 223 ITR 480 (MP) etc. Accordingly, the appeal of the assessee is dismissed in limine for non-representation.
3. Before parting, it is appropriate to add that in the eventuality the assessee is able to show that there was a reasonable cause for non- representation on the date of hearing, it would be at liberty to pray for a 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 29.01. 2019.
Sd/- Sd/-
( अ नपणू ा' ग)ु ता ) ( दवा संह )
(ANNAPURNA GUPTA) (DIVA SINGH)
लेखा सद#य/ Accountant Member या"यक सद#य/ Judicial Member
"पन
ू म"
आदे श क! त,ल-प अ.े-षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant -
2. यथ / The Respondent -
3. आयकर आय/ ु त/ CIT
4. आयकर आय/ ु त (अपील)/ The CIT(A)
5. -वभागीय त न4ध, आयकर अपील&य आ4धकरण, च7डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar