M/s Parekh Jagannath Nathalal Jewellers, Jabalpur V. Commissioner of Income Tax-I, Jabalpur

ITA 1/JAB/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5719 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 01-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D R LATHORIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY , HONBLE JUDICIAL MEMBER ITA NO. 0 1 / J AB /201 4 (ASST. YEAR : 200 9 - 1 0 ) M/S. PAREKH JAGANNATH NATHALAL JEWELLERS , NEAR SUPER MARKET GANJIPURA, JABALPUR. VS. CIT - 1, JABALPUR . PAN NO. AAHFP 3709 J (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : S HRI D.R. LATHORIYA - DR DATE OF HEARING : 04 / 0 4 /201 6 . DATE OF PRONOUNCEMENT : 04 / 04 /201 6 . O R D E R PER N.S. SAINI , ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX - 1 , JABALPUR , DATED 2 6 / 11 /201 3 . 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGMENT DUE ON 17/03/2016, THE SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMA R KS THAT THE PREMISES IS CLOSED FOR A LONG PERIOD OF TIME. NO CHANGE OF ADDRESS HAS BEEN INFORMED BY THE ASSESSEE TO THIS TRIBUNAL. IN THESE CIRCUMSTANCES , THE APPEAL OF THE ASSESSEE IS DISMISSED BY FOLLOWING THE DECISION OF THIS BENCH OF THE TRIBUNAL AT DELHI BENCHES IN THE CASE OF CIT VS. MULTI P LAN INDIA (P) LTD. R EPORTED IN (1991) 38 ITD 320 . 2 ITA NO. 01 / JAB /201 4 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON MONDAY , THE 04 TH DAY OF APRIL , 201 6 AT JABALPUR . S D/ - SD/ - ( N.K. CHOUDHRY ) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 04 TH APRIL , 201 6 . VR/ - COPY TO: 1. THE ASSESS E E. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, JABALPUR.