Bansal Classes Private Limited, KOTA RAJASTHAN V. ACIT CIRCLE-1 KOTA, KOTA RAJASTHAN

ITA 331/JPR/2023

AI Insights

The case involves Bansal Classes Private Limited, the appellant, contesting an order from the Commissioner of Income Tax (Appeals) dated 28/03/2023, which itself arose from an order under section 271BA of the Income Tax Act passed by the ACIT, Circle-01, Kota on 27.06.2018. The appellant sought multiple adjournments, claiming the need to gather documents, which the Tribunal found to be a casual approach, not befitting the seriousness required in legal proceedings. The Tribunal noted the absence of any substantive submissions or documentation from the appellant to justify the grounds of appeal, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132336 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 18-05-2023
• Other Referred Cases: CIT Vs. Multiplan India (P) Ltd., Estate of Late Tukhoji Rao Holkar Vs. CWT
• Laws Referred To: Income Tax Act
• 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 BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ ITA. No. 331/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2014-15 Bansal Classes Private Limited Kota cuke Vs. ACIT Circle-01, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCB 8403 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 17/08/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 22/08/2023 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax, Appeal dated 28/03/2023 [here in after (ld. CIT(A)/NFAC)] for assessment year 2014-15 which in turn arise from the order dated 27.06.2018 passed under section 271BA of the Income Tax Act, by the ACIT, Circle-01, Kota. ITA No. 331/JP/2023 Bansal Classes Private Limited vs. ACIT 2 2. While proceeding this appeal on the earlier two occasions on 20.07.2023 and 09.08.2023, the bench acceded to the request of the assessee to grant adjournment application filed by the assessee. The bench has noted that the assessee is private limited Company. On the date of third hearing when this case was called out for hearing, none appeared but an e-mail request received from the ld. AR of the assessee for adjournment which was placed before us. The content of the application is as under:- “Sub:- Application for adjournment case fixed on 17.08.2023 Ref:- Appeal No. ITA/331/JPR/2023 for A.Y 2014-15 Sir, This is to submit that the assessee is out of station & we have to take certain documents from her. We thus request your honour to adjourn the hearing & fix on next suitable date. Kindly adjourn & fix on next suitable date.” 3. On careful perusal of the adjournment application, the bench noted that though the assessee is a private limited company and ld. AR of the assessee in very causal and cavalier manner submitted the adjournment application wherein he stated that “assessee is out of station” how can a private limited company can be out of stations. The ld. AR of the assessee further not submitted that what document he required on the date which he did not acquire in earlier two occasions. Thus, it seems that the ITA No. 331/JP/2023 Bansal Classes Private Limited vs. ACIT 3 assessee is not serious in perusing the present appeal as it is seen that the approach of the assessee is very casual before this Tribunal. The assessee as litigant cannot take the adjournment as right. The assessee should come and explain the reasons for seeking time. The bench in earlier two occasions granted the time as requested. Whereas in third application we note that the approach is very causal and the ld. AR of the assessee considering this court as ‘’walk- in- place’’ where appellant can approach whenever they want. Even though the sufficient opportunity were granted in earlier occasions the assessee did not file any paper book or written submission to substantiate the grounds of appeal. 4. In spite of the fact that on earlier two occasion the adjournment were granted but on the last date also the assessee very causally sent an application for adjournment. From this, it appears that the assessee is not interested to pursue their case. So, in the circumstances, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgement of the Hon'ble M.P. High Court in the case of Estate of Late Tukhoji Rao Holkar Vs. CWT [1997] 223 ITA No. 331/JP/2023 Bansal Classes Private Limited vs. ACIT 4 ITR 480, the appeal of the assessee is not admitted and is dismissed in limine. Order pronounced in the open Court on 22/08/2023 Sd/- Sd/- ¼ Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judcial Member ys[kk lnL;@Accountant Member Tk;iqj@ Jaipur fnukad@Dated:- 22/08/2023 *Ganesh Kumar, PS vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. vihykFkhZ@The Appellant- Bansal Classes Private Limited, Kota 2. izR;FkhZ@ The Respondent- ACIT, Cirlce-01, Kota 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. 331/JP/2023} vkns'kkuqlkj@ By order lgk;d iathdkj@Asst. Registrar