JAGDISH NARAYAN SHARMA, Jaipur V. ITO, Jaipur

ITA 396/JPR/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4857 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS NEEJA JEPH

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 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. 396/JP/2016 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 JAGDISH NARAYAN SHARMA, VILLAGE- GONER, 98, PUJARI MOHALLA, TEHSIL- SANGANER, JAIPUR. CUKE VS. I.T.O., WARD 7(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AXZPJ 7922 L VIHYKFKHZ@ APPELL ANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE (ADJ. APPLICATION FILED) JKTLO DH VKSJ LS @ REVENUE BY : MRS. NEEJA JEPH (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 01/12/2016 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 09/12/2016 VKNS'K@ ORDER PER: KUL BHARAT, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE ARISES AGAI NST THE ORDER DATED 26/02/2016 PASSED BY THE LD. CIT(A)-III, JAIPUR PERT AINING TO THE A.Y. 2007-08, WHEREIN THE ASSESSEE HAS RAISED ONLY ONE G ROUND OF APPEAL, WHICH IS AS UNDER: 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN IMPOSING THE PENALTY OF RS. 32,54,400/- U/S 271(1)(C) OF THE INCOME TAX ACT, 196 1. THE ACTION OF THE LD. CIT(A) IS ILLEGAL, UNJUSTIFIED, ARBITRARY AND AGAINST THE FACTS OF THE CASE. RELIEF MAY ITA 396/JP/2016_ JAGDISH NARAYAN SHARMA VS ITO 2 PLEASE BE GRANTED BY QUASHING THE PENALTY AMOUNTING TO RS. 32,54,400/- IMPOSED U/S 271(1)(C). 2. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE BUT AN APPLICATION DATED 30/11/2016 FOR SE EKING ADJOURNMENT IS PLACED ON RECORD. THE REASON FOR SEEKING ADJOURNMENT IS THAT THE COUNSEL FOR THE ASSESSEE COULD NOT PREPARE THE CASE. IT IS NOTICED THAT VIDE ORDERSHEET DATED 25/10/2016, THE ASSESSEE WAS DIRECT ED TO REMOVE THE DEFECT AS POINTED OUT IN THE DEFECT MEMO DATED 01/0 7/2016. WE FIND THAT THE DEFECT AS POINTED OUT VIDE DEFECT MEMO DATED 01 /7/2016 HAS NOT BEEN REMOVED. IN VIEW THEREOF, THE APPLICATION FOR SEEKIN G ADJOURNMENT HAS NO MERIT AND IS, THEREFORE, REJECTED. THE APPEAL OF THE ASSESSEE IS DISMISSED BEING DEFECTIVE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH DECEMBER, 2016. SD/- SD/- FOE FLAG ;KNO DQY HKKJR (VIKRAM SINGH YADAV) (KUL BHARAT) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 09 TH DECEMBER, 2016 * RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI JAGDISH NARAYAN SHARMA, JAIPUR. ITA 396/JP/2016_ JAGDISH NARAYAN SHARMA VS ITO 3 2. IZR;FKHZ@ THE RESPONDENT- THE I.T.O., WARD 7(2), JAIPUR. 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. 396/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR