Income Tax Appellate Tribunal - Chandigarh
Tds Management Consultants P. Ltd., ... vs Dcit, Mohali on 27 April, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, 'SMC', CHANDIGARH
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER AND
MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER
ITA No. 17/CHD/2017
Assessment year: 2013-14
TDS Management Consultants P Ltd., Vs. The DCIT, Circle VI(1)
Mohali Mohali
PAN No. AACCT5653K
(Appellant) (Respondent)
Appellant By : None
Respondent By : None (Application)
Date of hearing : 06.04.2017
Date of Pronouncement : 27 .04.2017
ORDER
PER DIVA SINGH, JM:
The present appeal has been filed by the assessee assailing the correctness of the order dated 18.10.2016 of CIT(A)-2, Chandigarh pertaining to 2013-14 assessment year on various grounds. No one was present on behalf of the assessee in support of its appeal filed. The appeal was passed over. In second round also, the position remained the same. Neither the assessee was present nor any adjournment application was placed before the Bench.
2. An adjournment application filed by Sr. DR seeking time in the circumstances was rejected as the record shows that notice for the date of hearing had been sent to the assessee on 3.1.2017. The record further shows that even on an earlier occasion i.e. 23.2.2017 when the appeal came up for hearing, the assessee remained unrepresented. Accordingly, in these facts and circumstances in the absence of any request for time till date, it can be safely presumed that the assessee may not be serious in pursuing the appeal filed. Support is drawn from the order of the Tribunal in Commissioner of Income Tax Vs. Multiplan India (P) Ltd 38 ITD 320 (Delhi.) and Estate of Late Tukojirao Holkar Vs. CWT, 223 ITR 480 (M.P.).
3. Before parting it is appropriate to add that in case 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 if so advised to pray for a recall of this order. The said order was pronounced on the date of hearing itself in the open Court.
4. In the result, the appeal of the assessee is dismissed in limine.
The order is pronounced in the Open Court on 27th April, 2017 Sd/- Sd/-
(ANNAPURNA GUPTA) (DIVA SINGH)
ACCOUNTANT MEMBER JUDICIAL MEMBER
'DNS'/Rkk/Poonam
2
Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR
Asstt.Registrar
ITAT/Chandigarh