BHOJ RAJ MAKHIJA, Kota V. ACIT, Jaipur

ITA 348/JPR/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1848 (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: 2012-2013
• Appeal Filed On: 07-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA 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. 347 & 348/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2011-12 & 2012-13 BHOJ RAJ MAKHIJA, PROP.- M/S RAJESH KUMAR & COMPANY, OLD DHAN MANDI, KOTA. CUKE VS. A.C.I.T., CIRCLE-3, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABGPM 1361 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL.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: KUL BHARAT, J.M. BOTH THESE APPEAL FILED BY THE SAME ASSESSEE EMANA TES FROM THE SEPARATE ORDERS OF THE LD. CIT(A)-4, JAIPUR DATED 21 /01/2016 FOR THE A.Y. 2011-12 AND 2012-13. IN ITA NO. 347/JP/2016, THE AS SESSEE HAS TAKEN SOLE GROUND OF APPEAL, WHICH IS AGAINST CONFIRMING T HE PENALTY OF RS. 9,27,000/- U/S 271(1)(C) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) AND IN ITA NO. 348/JP/2016 THE ASSESSEE HAS ALSO TA KEN SOLE GROUND WHICH IS AGAINST CONFIRMING THE PENALTY OF RS. 28,16 ,930/- MADE U/S 271AAA OF THE ACT. ITA 347 & 348/JP/2016_ BHOJ RAJ 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), TH E APPEALS OF THE ASSESSEE ARE NOT ADMITTED AND ARE DISMISSED AS LIMI NE 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/- HKKXPAN DQY HKKJR (BHAGCHAND) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL 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 BHOJ RAJ 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. 347 & 348/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR