GAJENDRA NATH SRIVASTAV, Ajmer V. ITO, Ajmer

ITA 220/JPR/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99528 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 04-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DR DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 220/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI GAJENDRA NATH SRIVASTAVA A-42, NAKA MADAR AJMER CUKE VS. THE ITO WARD- 2(1) AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABSPS 1013 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (WRITTEN SUBMISSION ) JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJ MEHRA, JCIT-.. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 26/11/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 30 /11/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS ASSESSEES APPEAL AGAINST THE AGAINST THE O RDER OF LD. CIT(A) AJMER DATED 19-01-2015 FOR AY 2008-09. SOLE GROU ND RAISED IS THAT LD. CIT(A) ERRED IN LAW AND ON FACTS IN SUSTAINING ADDITION OF RS. 59,900/- OF REFUND OF SHARE APPLICATION MONEY BY CONSIDERING IT AS PROFIT ON SALE OF SHARES. 2.1 NONE APPEARED FOR THE ASSESSEE, WRITTEN SUBMISS IONS ARE FILED WITH A REQUEST TO CONSIDER THEM WHILE DECIDING THE APPEA L. THEREFORE, THE ITA NO. 220//JP/2015 SHRI GAJENDRA NATH SRIVASTAVA VS. ITO, WARD- 2 (1) , AJMER . 2 APPEAL IS BEING DECIDED AFTER HEARING THE LD. DR AN D ON PERUSAL OF THE MATERIAL AND WRITTEN SUBMISSIONS ON RECORD. 2.2 LD. DR AT THE OUTSET CONTENDS THAT THE ASSESSEE HAS NOT REMOVED THE DEFECT OF SHORT PAYMENT OF APPEAL FEE TO THE TUNE O F RS. 2,444/-. THEREFORE, THE APPEAL IS NON MAINTAINABLE. 2.3 ON PERUSAL OF RECORD, IT IS FOUND THAT THE CONT ENTION OF LD. DR IS CORRECT, ASSESSEE HAS NOT RECTIFIED THE ABOVE DEFEC T DESPITE A PROPER COMMUNICATION TO THIS EFFECT. IN THE ABSENCE OF PAY MENT OF SHORT FEE OF RS. 2,444/- AS REFLECTED BY RECORD, THE ASSESSEES APPEAL IS NOT MAINTAINABLE AND DESERVES TO BE DISMISSED. 3.0 IN THE RESULT ASSESSEES APPEAL IS ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 /1 1/2015 SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30/11/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI GAJENDRA NATH SRIVASTAVA, AJMER , 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2 (1), AJMER 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 220/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR