NARENDRA KUMAR CHATURVEDI, Hindaun City V. ITO, Sawai Madhopur

ITA 170/JPR/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9678 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 23-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA CIT DHK
• Keywords: Reasonable cause

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 JHEKRH FNOK LG ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SMT DIVA SINGH, JM & SHRI VIKRAM SINGH YADA V, AM VK;DJ VIHY LA-@ ITA NO. 170/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR :2006-07 SHRI NARENDRA KUMAR CHATURVEDI, C/O. C.M. GUPTA, TAX CONSULTANTS, D-6, STATION ROAD, HINDAUN CITY, RAJ 322230 CUKE VS. THE INCOME-TAX OFFICER, WARD-3, SAWAI MADHOPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ABSPC 5327 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE. JKTLO DH VKSJ LS@ REVENUE BY : SHRI O.P. BHATEJA (ADDL. CIT ) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 22.03.2017 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 24/03/2017. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), AJMER DATED 07.10.2014. 2. NO ONE ATTENDED ON BEHALF OF THE ASSESSEE. LD DR IS HEARD. IN TERMS OF THE ADJOURNMENT APPLICATION SIGNED BY MR. K.K. GOYA L RECEIVED BY THE REGISTRY, IT IS STATED THAT SHRI C.M. GUPTA WHO HAD BEEN CONDUCTING THE INCOME TAX MATTER INCLUDING THE SUBJECT APPEAL WAS SERIOUSLY AFFECTED BY VIDAL DISEASE AND HE HAS BEEN ADVISED TO TAKE COMPL ETE BED REST. IT WAS ITA NO. 130/JP/16 RAVI PODDAR, C-17, SJS HIGHWAY, BANI PARK VS. ACIT, CIRCLE-3, JAIPUR 2 ACCORDINGLY REQUESTED THAT HEARING IN THE MATTER MA Y KINDLY BE ADJOURNED FOR AT LEAST A MONTH. FROM PERUSAL OF THE RECORDS, IT I S NOTED THAT THE APPEAL HAS BEEN FILED ON 27.02.2015 AND AFTER REMOVING THE DEF ECTS, IT WAS LIST FOR HEARING ON 1 ST JANUARY, 2016. THEREAFTER, AT THE REQUEST OF THE A R, THE MATTER WAS ADJOURNED TO 09.03.2016, 28.04.2016, 27.05.2016 , 08.07.2016, 11.08.2016, 15.11.2016, AND HAS NOW COME UP FOR HEA RING TODAY. IN EACH OF THE ADJOURNMENT APPLICATIONS FILED BY THE LD AR, IT IS NOTED THAT THE REASON FOR SEEKING ADJOURNMENT HAS BEEN STATED TO BE UNAVAILAB ILITY OF THE LD. AR ON ACCOUNT OF HIS MEDICAL CONDITION. HOWEVER, THERE IS NOTHING ON RECORD IN TERMS OF AFFIDAVIT AND/MEDICAL CERTIFICATE IN SUPPORT OF THE ADJOURNMENT PETITIONS WHICH HAVE BEEN FILED, FROM TIME TO TIME. FURTHER, THERE IS NO MATERIAL WHICH IS AVAILABLE ON RECORD TO DECIDE THE MATTER ON MERI T. IN LIGHT OF THAT, IT SEEMS THAT ADEQUATE OPPORTUNITY HAS BEEN GRANTED TO THE A SSESSEE FROM TIME TO TIME, HOWEVER THE MATTER HAS NOT BEEN REPRESENTED B EFORE THE BENCH AND IT SEEMS THAT NO USEFUL PURPOSES WOULD BE SERVED IN AD JOURNING THE MATTER ANY FURTHER. FOLLOWING THE DECISION OF DELHI BENCH OF I TAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., (1991) 38 ITD 320 AND ALS O THE JUDGMENT OF THE HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKHOJI RAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP), THE ADJOURNMENT APPLIC ATION IS REJECTED AND THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE, WITH A LIBERTY TO SEEK A RECALL ON DEMONSTRATING REASONABLE CAUSE. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ITA NO. 130/JP/16 RAVI PODDAR, C-17, SJS HIGHWAY, BANI PARK VS. ACIT, CIRCLE-3, JAIPUR 3 ORDER PRONOUNCED IN THE OPEN COURT ON 24/03/2017. SD/- SD/- (DIVA SINGH) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER JAIPUR DATED:- 24/ 03/2017. *SANJEEV* VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI NARENDRA KUMAR CHATURVEDI, C/O. C.M. GUPTA, TAX-CONSULTANTS, D-6, STATION ROAD, HINDAUN CITY-322230. 2. IZR;FKHZ@ THE RESPONDENT- THE INCOME-TAX OFFICER, WARD-3, SAWAI MADHOPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDRVIHY@ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE (ITA NO.170/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR