M/s Rachna Enterprises, Narsinghpur V. Income Tax Officer, Narsinghpur

ITA 219/JAB/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8096 (ITAT-JABALPUR)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 30-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P D CHOUGHALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA NO. 219/JAB/2018 ASSESSMENT YEAR: 2013 - 14 M/S RACHNA ENTERPRISES KANDELI NARSINGHPUR V. INCOME TAX O FFICER NARSINGHPUR T AN /PAN : AAFFR2406J (APP ELL ANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI P. D. CHOUGHALE, D.R. DATE OF HEARING: 03 04 201 9 DATE OF PRONOUNCEMENT: 03 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS IS ASSESSEES APPEAL AGAINST THE ORDER OF THE LD. CIT(A) - 1, JABALPUR, DATED 28/8/2018, FOR ASSESSMENT YEAR 2013 - 14. 2. THIS APPEAL WAS TAKEN UP FOR HEARING ON 3/4/ 201 9 , BUT NONE APPEARED ON BEHALF OF THE ASSESSEE , NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. ON PERUSA L OF RECORD, IT IS NOTICED THAT THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE, AS IT WAS ISSUED THROUGH RPAD. SINCE THE ASSESSEE DID NOT APPEAR ON THE DATE FIXED FOR HEARING, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL . AS SUCH, WE HOLD THAT THE APPEAL IS LIABLE TO BE DISMISSED FOR NON - PROSECUTION. IN THIS REGARD , WE PLACE RELIANCE UPON THE FOLLOWING CASE LAWS: - 1. CIT VS. MULTIPLAN INDIA LTD. , 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT , 223 ITR 480 (M. P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) , 296 ITR 495 (P& H) ITA NO.219/JAB/2018 PAGE 2 OF 2 4. CIT VS. B. N. BHATTACHARGEE A ND ANOTHER , 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON - PROSECUTION . THE ASSESSEE MAY, HOWEVER, GET IT REVIVED BY SHOWING SUFFICIENT CAUSE FOR NON - APPEARANCE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 03 /0 4 / 201 9 JJ: 0304 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR