Dev Bhoomi Development Society v. The Addl. CIT, Solan Range, Parwanoo
[Citation -2019-LL-0906-52]
| Citation | 2019-LL-0906-52 |
|---|---|
| Appellant Name | Dev Bhoomi Development Society |
| Respondent Name | The Addl. CIT, Solan Range, Parwanoo |
| Court | ITAT-Chandigarh |
| Relevant Act | Income-tax |
| Date of Order | 06/09/2019 |
| Assessment Year | 2007-08 |
| Judgment | View Judgment |
| Keyword Tags | service of notice • non-appearance • defective appeal • levy of penalty • cash in excess of prescribed limit • non-rectification of defects |
| Bot Summary: | PAN No: AAATD8836 Appellant Respondent Assessee by : None Revenue by : Shri Aakarshan Singh, Sr.DR ! Date of Hearing : 02.09.2019 Date of Pronouncement : 06.09.2019 ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 27.08.2018 of CIT(A), Shimla is assailed. At the time of hearing, no one was present on behalf of the assessee. In the second round also, no one was present on behalf of the assessee. The record shows that the notice sent through registered post sent to the assessee on 25.01.2019 has come back unserved with the comment No such company in this address. Sr.DR in the second pass over, referring to the impugned order submitted that after a number of opportunities provided by the CIT(A) as referred to at page 2 of the order, the assessee still failed to address the issues. 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. In the result, the appeal of the assessee is dismissed in limine as defective. |