SHRI AJAY KUMAR GUPTA, JAIPUR V. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

ITA 143/JPR/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8724 (ITAT-JAIPUR)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 05-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHOK KHANA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S B, 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. 143/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2014-15 SHRI AJAY KUMAR GUPTA D-160, GANGA PATH, KABIR MARG, BANIPARK, JAIPUR (RAJ.) CUKE VS. THE DCIT, CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ACBPG 8729 M VIHYKFKHZ@ APPE LLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE (DATE WAS NOTED) JKTLO DH VKSJ LS @ REVENUE BY : SHRI ASHOK KHANA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 20/12/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 20/12/2018 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), JAIPUR DATED 01.01.2018 FOR THE ASSESSMENT YEAR 2014-15. 2. THE MATTER HAS BEEN ADJOURNED ON NUMBER OF OCCAS IONS AT THE REQUEST OF THE ASSESSEE IN THE PAST AND THE MATTER HAS AGAIN COME UP FOR HEARING FOR THE ABOVE SCHEDULED DATE OF HEARING . NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY ADJO URNMENT ITA NO. 143/JP/2018 SHRI AJAY KUMAR GUPTA VS. DCIT 2 APPLICATION FILED INSPITE OF NOTING THE SCHEDULED D ATE OF HEARING. IT IS THUS APPARENT THAT THE ASSESSEE IS NOT INTERESTED I N PURSUING 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 20/12/2018. 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:- 20/12/2018. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI AJAY KUMAR GUPTA, JAIPUR. ITA NO. 143/JP/2018 SHRI AJAY KUMAR GUPTA VS. DCIT 3 2. IZR;FKHZ@ THE RESPONDENT- DCIT, CIRCLE- 3, JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE { ITA NO. 143/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR