RAMSWAROOP DANGAYACH, Jaipur V. ITO, Jaipur

ITA 118/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2228 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK

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 ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SIN GH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 118/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13. SHRI RAMSWAROOP DANGAYACH B-20, CHANDPOL ANAJ MANDI, JAIPUR. CUKE VS. INCOME TAX OFFICER, WARD-3(3), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ABIPD 4945 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03.01.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 04/01/2018. VKNS'K@ ORDER PER: VIJAY PAL RAO, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. CIT (A)- I, JAIPUR DATED 30/11/2016 PERTAINING TO THE ASSESS MENT YEAR 2012-13. 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE WHEN T HE APPEAL WAS CALLED FOR HEARING. ON THE LAST DATE OF HEARING ON 22/11/2017 NONE HAD APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER, THE ASSESSEE FILED AN APPLIC ATION FOR ADJOURNMENT OF HEARING AND ACCORDINGLY, THE HEARING OF THE CASE WAS ADJOUR NED TO 3/01/2018 WITH THE DIRECTION TO ISSUE FRESH NOTICE TO THE ASSESSEE. T HE NOTICE ISSUE THROUGH RPAD HAS BEEN RECEIVED BACK UN-SERVED WITH THE POSTAL REMARK S THAT THE ADDRESSEE HAS LEFT. 2.1 IT TRANSPIRES FROM RECORD THAT INITIALLY THE LD . A/R OF THE ASSESSEE USED TO APPEAR IN THE MATTER. THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, WHEN NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE IT IS APPARENT THAT THE ASSESSEE IS 2 ITA NO. 118/JP/2017. SHRI RAMSWAROOP DANGAYACH, JAIPUR. NOT INTERESTED IN PURSUING HIS PRESENT APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., (1991) 38 ITD 320 AND ALSO THE JUDGMENT OF THE HON BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP), THE APPEAL OF THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTIO N. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/01/2018. SD/- SD/- ( FOE FLAG ;KNO ( JH FOT; IKY JKO] ) (VIKRAM SINGH YADAV) ( VIJAY PAL RAO) YS[KK LNL; /ACCOUNTANT MEMBER U;KF;D LNL; / JUDICIAL MEMBER JAIPUR DATED:- 04/01/2018. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI RAMSWAROOP DANGAYACH, JAIPUR . 2. THE RESPONDENT INCOME TAX OFFICER, WARD-3(3), JAIPUR. 3. THE CIT. 4. THE CIT (4), 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 118/JP/2017) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR