APM INDUSTRIES LTD., Jaipur V. ACIT, Alwar

ITA 239/JPR/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2055 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

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. 239/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2011-12 APM INDUSTRIES LTD. SP- 147, RIICO IND. AREA, BHIWADI (RAJ.) CUKE VS. THE ACIT, CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AACCA5114G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. NEENA JEPH LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 23/06/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 23/06/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), ALWAR DATED 10.11.2015 FOR A.Y. 2011-12. NO NE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICAT ION WAS SUBMITTED INSPITE OF DATE OF HEARING NOTED BY THE COUNSEL FOR THE ASSESSEE SHRI K. K AGARWAL AT THE LAST DATE OF HEARING SCHEDULED ON 1.05.2017. FURTHER, ITA NO. 239/JP/2017 APM INDUSTRIES LTD. VS. ACIT 2 IT IS NOTED THAT THERE HAS BEEN A SUBSTANTIAL DELAY OF 692 DAYS IN FILING THE SUBJECT APPEAL AND NO JUSTIFICATION TO THE SATI SFACTION OF THE BENCH HAS BEEN SUBMITTED. FROM THIS, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS CASE SERIOUSLY, SO IN THE PRESENT CIRCUMSTANCES OF THE CASE, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALSO THE JUDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CA SE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, IT WOULD BE A T LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APP ROPRIATE APPLICATION AND BY GIVING AN UNDERTAKING THAT IT SHALL NOT ABUS E THE TIME OF THE COURT. PRONOUNCED IN THE OPEN COURT ON 23.06.2017 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:- 23/06/2017. * GANESH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: ITA NO. 239/JP/2017 APM INDUSTRIES LTD. VS. ACIT 3 1. VIHYKFKHZ@ THE APPELLANT- APM INDISTRIES LTD. SP- 147, RIICO IND. AREA, BHIWADI 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-2, ALWAR. 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. 239/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR