Smt. Dewanti Sharma, Jabalpur V. The Income Tax Officer, Jabalpur

ITA 124/JAB/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5612 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 06-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D R LATHORIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER ITA NO. 124 / J AB /201 3 (ASST. YEAR : 200 9 - 1 0 ) SMT. DEVANTI SHARMA, 1123, SHIV NAGAR, VEERSAVARKAR WARD, GARHA, JABALPUR. VS. ITO, WARD - 1( 2 ) , JABALPUR . PAN NO. BKAPS 2044 F (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : S HRI D.R. LATHORIYA - DR DATE OF HEARING : 07 / 0 4 /201 6 . DATE OF PRONOUNCEMENT : 07 / 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 (APPEALS) - 1, JABALPUR , DATED 06 / 11 /201 2 . 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH ACKNOWLEDGMENT DUE ON 1 8 /03/2016, THE SAME WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS THAT THE RECIPIENT LEFT THE ADDRESS . NO CHANGE OF ADDRESS HAS BEEN INFORMED BY THE ASSESS EE 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. MULTIPLAN INDIA (P) LTD. REPORTED IN (1991) 38 ITD 320. 2 ITA NO. 124 / JAB /201 3 3 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON THURSDAY , THE 0 7 TH DAY OF APRIL , 201 6 AT JABALPUR . S D/ - SD/ - ( N.K. CHOUDHRY ) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER D ATED : 07 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