SHRI PRADEEP SHARMA, BEAWAR V. INCOME TAX OFFICER, WARD-2, BEAWAR

ITA 1421/JPR/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3669 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHISHEK SHARMA CIT DHK
• Keywords: Condonation of delay

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH SMC, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; DS LE{K BEFORE: SHRI SHRI VIJAY PAL RAO, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 1421/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2015-16. SHRI PRADEEP SHARMA H.NO. 29, GALI NO. 6, PRATAP NAGAR, BEAWAR. CUKE VS. THE INCOME TAX OFFICER, WARD 2, BEAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. BABPS 4392 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI ABHISHEK SHARMA (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01.10.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 29/10/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 06.08.2018 OF LD. CIT (APPEALS), AJMER FOR THE ASSESSMENT YEAR 20 15-16. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE NOTICE WAS ISSUE D THROUGH RPAD. IT TRANSPIRES FROM THE RECORD THAT SINCE BEGINNING NOBODY HAS APP EARED ON BEHALF OF THE ASSESSEE AND THE HEARING OF THE APPEAL WAS ADJOURNED DUE TO NON APPEARANCE AND IN ONE OF THE OCCASIONS ON THE APPLICATION OF THE ASSESSEE. THUS IN THE FACTS AND CIRCUMSTANCES WHEN THE ASSESSEE IS NOT APPEARING, T HE APPEAL OF THE ASSESSEE IS TAKEN UP FOR HEARING AND ADJUDICATION EX PARTE. 2. THERE IS A DELAY OF 33 DAYS IN FILING THE PRESEN T APPEAL. THE ASSESSEE HAS FILED A LETTER FOR CONDONATION OF DELAY IN RESPONSE TO THE DEFECT POINTED OUT BY THE 2 ITA NO. 1421/JP/2018 SHRI PRADEEP SHARMA, BEAWAR. REGISTRY. THE ASSESSEE HAS EXPLAINED THE DELAY IN FILING THE APPEAL AS IT WAS WRONGLY FILED IN ITAT JODHPUR. HOWEVER, IN SUPPORT OF THAT EXPLANATION NEITHER ANY DOCUMENTARY EVIDENCE IS FILED NOR ANY AFFIDAVIT IS FILED BY THE ASSESSEE. ACCORDINGLY IN THE FACTS AND CIRCUMSTANCES WHEN THE ASSESSEE HA S FAILED TO EXPLAIN THE CAUSE OF DELAY OF 33 DAYS IN FILING THE PRESENT APPEAL, THE SAME IS NOT MAINTAINABLE BEING BARRED BY LIMITATION. ACCORDINGLY, THE APPEAL OF TH E ASSESSEE IS DISMISSED BEING BARRED BY LIMITATION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 29/10/20 19. SD/- ( FOT; IKY JKWO (VIJAY PAL RAO) U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 29/10/2019. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI PRADEEP SHARMA, BEAWAR. 2. THE RESPONDENT THE ITO WARD 2, BEAWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 1421/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 1421/JP/2018 SHRI PRADEEP SHARMA, BEAWAR.