Income Tax Appellate Tribunal - Chandigarh
Sanjay Grover, Kangra vs Dcit, Palampur on 3 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, 'SMC', CHANDIGARH
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER
ITA No. 844/CHD/2017
Assessment year: 2010-11
Shri Sanjay Grover, Vs. The DCIT,
Prop. M/s Grover Engineering Corp., Circle,
G.T. Road, Mohtli, Teh-Indora, Palampur.
Kangra.
PAN No. AAOPG9365N
(Appellant) (Respondent)
Appellant by : None
Respondent by : Smt. Chander Kanta, Sr.DR
Date of hearing : 29.06.2017
Date of Pronouncement : 03.08.2017
ORDER
The present appeal has been filed by the assessee assailing the correctness of the order dated 06.03.2017 of CIT (Appeals) Palampur pertaining to 2010-11 assessment year.
2. At the time of hearing, no one was present on behalf of the assessee. The appeal was passed over considering the fact that an adjournment had been moved. Even in the pass overs, no one was present. The record shows that in the documents filed by the assessee, the Registry has pointed out defects apart from the defect of in the Tribunal fee. The same remains not cured till date. In the absence of any attempt by the assessee to address the shortcomings pointed out, grant of adjournment would be a waste of government time and machinery. Accordingly, the appeal of the assessee is dismissed in limine. 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 Late Shri Tukoji Rao Holkar Vs Wealth Tax Commissioner 223 ITR 480 (MP) etc.
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 3rd Aug., 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.