VIJAY MAKHIJA, Kota V. ACIT, Jaipur

ITA 344/JPR/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1845 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA CIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH HKKXPAN] YS[KK LNL; ,OA JH DQY HKKJR ] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 343 & 344/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2009-10 & 2011-12 VIJAY MAKHIJA, C/O- M/S BHARAT TRADERS, OLD DHAN MANDI, KOTA-324001 CUKE VS. A.C.I.T., CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AFTPM 8706 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI VARINDER MEHTA (CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 29/11/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 29/11/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. BOTH THESE APPEAL FILED BY THE SAME ASSESSEE EMANA TES FROM THE SEPARATE ORDERS OF THE LD. CIT(A)-4, JAIPUR DATED 2 1/01/2016 FOR THE A.Y. 2009-10 AND 2011-12. IN BOTH THESE APPEALS, TH E ASSESSEE HAS TAKEN COMMON GROUND OF APPEAL, WHICH IS AGAINST CONF IRMING THE ADDITION OF RS. 12,25,000/- FOR THE A.Y. 2009-10 AN D RS. 20,00,000/- FOR THE A.Y. 2011-12 AS UNDISCLOSED INVESTMENT IN THE HOUSE AND IN THE MINES. ITA 343 & 344/JP/2016_ VIJAY MAKHIJA VS ACIT 2 2. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE. FROM THIS, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED TO PURSUE HIS CASE. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), THE APPEALS OF THE ASSESSEE ARE NOT ADMITTED AND ARE DISMISSED AS LIMINE AS PRONOUNCED IN THE OPEN COURT ON 29/11/2017. 3. IN THE RESULT, THE BOTH THE APPEALS OF THE ASSES SEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/11/2017. SD/- SD/- DQY HKKJR HKKXPAN (KUL BHARAT) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29 TH NOVEMBER, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI VIJAY MAKHIJA, KOTA. 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-3, JAIPUR. 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. 343 & 344/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR