SURENDRA SINGH RAJAWAT, Jaipur V. ASSISTANT COMMISSIONER OF INCOME TAX, Jaipur

ITA 1014/JPR/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4858 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 21-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 1014/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2008-09 SURENDRA SINGH RAJAWAT MEGHNA VIHAR, BANGAR CEMENT GODOWN, TONK ROAD, JAIPUR CUKE VS. ACIT, CENTRAL RANGE, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AIBPR3109G VIHYKFKHZ@ APPELLAN T IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI J. C. KULHARI (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 22/10/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 25/10/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-4, JAIPUR DATED 09.10.2017 FOR THE ASSESSMEN T YEAR 2008-09. 2. THE MATTER HAS BEEN ADJOURNED ON NUMBER OF OCCAS IONS AT THE REQUEST OF THE ASSESSEE AND THE MATTER HAS COME UP FOR HEARING AND NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED INSPITE OF NOTING THE SCHEDUL ED DATE OF HEARING. IT IS THUS APPARENT THAT THE ASSESSEE IS NOT INTERESTE D IN PURSUING ITA NO. 1014/JP/2017 SURENDRA SINGH RAJAWAT, JAIPUR VS. ACIT, JAIPUR 2 PROSECUTION OF THE PRESENT APPEAL. SO IN THE CIRCUM STANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALSO ON THE J UDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL OF THE ASSES SEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS APPROPRIATE TO STATE THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING ITS APPEAL FILED, THEN IT WO ULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVIN G AN APPROPRIATE APPLICATION STATING THE EXPLICIT REASONS FOR NON-AP PEARANCE AND BY GIVING AN UNDERTAKING THAT IT SHALL NOT ABUSE THE T IME OF THE TRIBUNAL. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25/10/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 25/10/2018. *GANESH KR VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI SURENDRA SINGH RAJAWAT, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CENTRAL RANGE, JAIPUR 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) ITA NO. 1014/JP/2017 SURENDRA SINGH RAJAWAT, JAIPUR VS. ACIT, JAIPUR 3 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 1014/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR