RAJASTHAN MEDICARE RELIEF, AJMER V. INCOME TAX OFFICER, AJMER

ITA 1038/JPR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6228 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 27-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI JCIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NOS. 1038 & 1042/JP/2017 FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2014-15 & 2015-16 (26Q, 4TH QTR) RAJASTHAN MEDICARE RELIEF SOCIETY, SATELIGHT HOSPITAL, ADARSH NAGAR, AJMER-305001 CUKE VS. INCOME TAX OFFICER, TDS, AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAAR 3189 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/04/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 09/04/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. BOTH THESE APPEALS ARE FILED BY THE ASSESSEE EMANA TES FROM THE SEPARATE ORDERS OF THE LD. CIT(A), AJMER DATED 18/1 0/2017 FOR THE A.YS. 2014-15 & 2015-16 (26Q, 4 TH QTR), WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL:- GROUNDS OF ITA NO. 1038/JP/2017 UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN: 1. NOT ADMITTING THE APPEAL FILED BY THE ASSESSEE. 2. NON DELETING THE PENALTY LEVIED U/S 234E OF RS. 6052.00 3. ANY OTHER MATTER WITH THE PRIOR PERMISSION OF CH AIR. ITA 1038 & 1042/JP/2017_ RAJASTHAN MEDICARE RELIEF SOCIETY VS ITO 2 GROUNDS OF ITA NO. 1042/JP/2017 UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, THE LD. CIT(A) HAS ERRED IN: 1. NOT ADMITTING THE APPEAL FILED BY THE ASSESSEE. 2. NON DELETING THE PENALTY LEVIED U/S 234E OF RS. 3800.00 3. ANY OTHER MATTER WITH THE PRIOR PERMISSION OF CH AIR. 2. BOTH THESE APPEALS WERE HEARD TOGETHER AND FOR TH E SAKE OF CONVENIENCE AND BREVITY, A COMMON ORDER IS BEING PA SSED. 3. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE. IT IS ALSO NOTED THAT NONE ATTENDED ON BE HALF OF THE ASSESSEE BEFORE THE LD. CIT(A). FROM THIS, IT APPEARS THAT T HE ASSESSEE IS NOT INTERESTED TO PURSUE ITS CASE. SO IN THE CIRCUMSTAN CES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS . MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), THE APPEALS OF THE ASSESSEE ARE NOT ADMITTED AND ARE DI SMISSED AS LIMINE. 4. IN THE RESULT, BOTH THESE APPEALS OF THE ASSESSE E ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/04/2018. SD/- SD/- DQY DQY DQY DQY HK HKHK HKKJ KJKJ KJR RR R HKKXPAN HKKXPAN HKKXPAN HKKXPAN (KUL BHARAT) (BHAGCHAND) U;KF;D LNL;@ U;KF;D LNL;@ U;KF;D LNL;@ U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09 TH APRIL, 2018 *RANJAN ITA 1038 & 1042/JP/2017_ RAJASTHAN MEDICARE RELIEF SOCIETY VS ITO 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- RAJASTHAN MEDICARE RELIEF SOCIETY, AJ MER. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, TDS, AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1038 & 1042/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR