TRUCK OPERATIORS HIGHWAY AMENITY SOCIETY, Jaipur V. ACIT, Jaipur

ITA 163/JPR/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2141 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 24-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L CHANDEL
• Assessee Lawyers: MAHENDRA GARGIA

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA- @ ITA NO. 163/JP/2016 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2010-2011 TRUCK OPERATORS HIGHWAY AMENITY SOCIETY, TRANSPORT COMMISSIONER PARIHAVAN BHAWAN, SAHAKAR MARG, JAIPUR. CUKE VS. THE ACIT, CIRCLE-4, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAATT1518L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI MAHENDRA GARGIA (ADV.) JKTLO DH VKSJ LS @ REVENUE BY : SHRI S.L CHANDEL ( ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 11/08/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 11/08/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 30.12.2015 FOR A.Y. 2010-11. 2. SHRI MAHENDRA GARGIA (ADV) ON BEHALF OF SHRI RAV INDRA RANIWALA (C.A.), THE LATTER BEING THE AUTHORIZED REPRESENTAT IVE SOUGHT AN ADJOURNMENT IN THE MATTER STATING THAT SHRI RAVINDR A RANIWALA (C.A.) IS TRAVELLING AND HE HAS REQUESTED THE BENCH TO GRANT AN ADJOURNMENT IN ITA NO. 163/JP/2016 TRUCK OPERATORS HIGHWAY AMENITY SOCIETY VS. ACIT, C-4, JAIPUR. 2 THE MATTER. FROM PERUSAL OF THE RECORDS, IT IS NOTE D THAT THE APPEAL HAS BEEN FILED ON 24.02.2016 AND IT WAS INITIAL LISTED FOR HEARING ON 01.08.2016 WHEREIN THE ASSESSEE FILED AN ADJOURNMEN T APPLICATION SIGNED BY SHRI DINESH KUMAR JAIN (C.A.), STATING TH AT DUE TO SOME PERSONAL REASONS, HE IS NOT ABLE TO ATTAIN THE CASE . ON THE REQUEST OF THE LD. AR, THE MATTER WAS ADJOURNED TO 01.09.2016. AGAIN 01.09.2016, AN ADJOURNMENT APPLICATION WAS MOVED STATING THAT D UE TO SOME PERSONAL REASONS, THE LD. AR IS UNABLE TO ATTEND TO THE SCHEDULED HEARING AND THE MATTER WAS AGAIN ADJOURNED TO 13.10 .2016. THEREAFTER THE MATTER HAS BEEN LISTED AND THEREAFTER ADJOURNED AND AT EACH TIME, AT THE REQUEST OF THE LD AR ON NUMEROUS OCCASIONS N AMELY, ON 16.11.2016, 02.01.2017 AND 31.01.2017. ON 07.03.201 7 SHRI ABHISHEK DALMIA (C.A.) APPEARED AND AGAIN REQUESTED FOR ADJO URNMENT AND MATTER WAS RESCHEDULED FOR 13.04.2017. THEREAFTER THE MATTER WAS LISTED FOR 19.05.2017, 23.05.2017 AND 05.07.2017. THE COORDINATE BENCHES HAVE BEEN MORE THAN LIBERAL IN GRANTING ADJ OURNMENT ON EACH OF THESE DATES IN GOOD FAITH. HOWEVER, THE INDULGE NCE SHOWN BY THE COORDIANTE BENCHES AND TRUST REPOSED IN THE ASSESSE E HAS BEEN ABUSED. IT APPEARS THAT THERE IS NO SERIOUSNESS ON THE PART OF THE ASSESSEE OR THE LD. AR TO PURSUE THIS SUBJECT APPEA L. GIVEN THAT MORE THAN ADEQUATE OPPORTUNITY HAS ALREADY BEEN GRANTED TO THE ASSESSEE AS WE NOTED ABOVE, WE DO NOT THINK IT WILL SERVE ANY U SEFUL PURPOSE, IF WE AGREE TO ADJOURN THE MATTER ANY FURTHER. FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDI A (P) LTD., (1991) 38 ITD 320 AND ALSO THE JUDGMENT OF THE HONBLE M.P. H IGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT ( 1997) 223 ITR 480 ITA NO. 163/JP/2016 TRUCK OPERATORS HIGHWAY AMENITY SOCIETY VS. ACIT, C-4, JAIPUR. 3 (MP), THE ADJOURNMENT PRAYER IS HEREBY REJECTED AND THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE SUBJECT APPEAL, THEN IT WOU LD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVIN G AN APPROPRIATE APPLICATION AND BY GIVING AN UNDERTAKING THAT IT SH ALL NOT ABUSE THE TIME OF THIS COURT. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/08/2017 SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/08/2017. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- TRUCK OPERATORS HIGHWAY AMENITY SOCIETY, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-4, 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. 163/JP/2016} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR