HUKAM CHAND JAIN, Kota V. ITO, Kota

ITA 24/JPR/2013

• Counselvise Citation: 2423114 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 03-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA 24 & 25/JP/2013 HUKUM CHAND JAIN VS. ITO 1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA- @ ITA NOS. 24 & 25/JP/2013 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 1999-2000 HUKUM CHAND JAIN PROP. M/S JAILN MACHINERY, KAITHOON. CUKE VS. I.T.O., WARD 2(1), KOTA. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: ABKPJ 0896 N VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. NEENA JEPH (JCIT). LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 23/03/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 23/03/2015 VKNS'K @ ORDER PER BENCH BOTH THE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), KOTA DATED 23/10/2012 FOR THE ASSESSMENT YE AR 1999-2000. 2. IN SPITE OF THE NOTICE SENT BY THE TRIBUNAL, THE CASES WERE NOT REPRESENTED ON BEHALF OF THE ASSESSEE WHEN THEY WERE CALLED FOR HEARING. FROM THIS, IT APPEARS THAT THE ASSESSEE IS NOT INTE RESTED TO PURSUE HIS CASES. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISI ON OF DELHI BENCH OF ITA 24 & 25/JP/2013 HUKUM CHAND JAIN VS. ITO 2 ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALSO ON THE JUDGMENT OF THE HON'BLE M.P. HIGH C OURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEALS OF THE ASSESSEE ARE NOT ADMITTED AND ARE DI SMISSED IN LIMINE AS PRONOUNCED IN THE OPEN COURT ON 23/03/2015. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 23 RD MARCH, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- HUKUM CHAND JAIN, KAITHOON. 2. IZR;FKHZ @ THE RESPONDENT- I.T.O., WARD 2(1), KOTA. 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. 24 & 25/JP/2013) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR