SHRI SANDEEP PAREEK, SIKAR V. INCOME TAX OFFICER, WARD-3, JAIPUR

ITA 460/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4135 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 06-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI JCIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA-@ ITA NO. 460/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08. SHRI SANDEEP PAREEK VILLAGE MAWALIO KI DHANI, TEHSIL : LACHHMANGARH, DIST. SIKAR. CUKE VS. THE INCOME - TAX OFFICER, WARD-3, SIKAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ANIPP 9132 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (DATE WAS NOTED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30.10.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 30/10/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 19 TH DECEMBER, 2017 OF LD. CIT (A)-3, JAIPUR FOR THE A SSESSMENT YEAR 2007-08. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE FACT THAT ON THE LAST DATE OF HEARING, THE ASSESSEE SOUGHT AN ADJOURNMENT AND THE DATE OF HEARING WAS DULY NOTED BY THE LD. A/R OF THE ASSESSEE. IT TRANSPIRE D FROM THE RECORD THAT EVEN ON THE EARLIER DATE THE ASSESSEE TOOK ADJOURNMENT OF THE H EARING OF THE APPEAL. THUS DESPITE REPEATED ADJOURNMENTS TAKEN BY THE ASSESSEE , THE ASSESSEE HAS NOT CAUSED THE APPEARANCE OR FILED ANY REQUEST FOR FURTHER ADJ OURNMENT OF THE HEARING. THE APPEAL OF THE ASSESSEE IS ALSO BARRED BY LIMITATION AS IT WAS FILED BELATEDLY. THUS IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CA SE, IT IS APPARENT THAT THE 2 ITA NO. 460/JP/2018 SHRI SANDEEP PAREEK, SIKAR. ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PR ESENT APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENC H OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., (1991) 38 ITD 320 AND ALS O ON THE JUDGMENT OF THE HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHO JI RAO HOLKAR VS. CWT (1997) 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESS EE FOR WANT OF PROSECUTION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 30/10/20 18. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 30/10/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI SANDEEP PAREEK, LACHHMANGARH , SIKAR. 2. THE RESPONDENT THE ITO, WARD-3, SIKAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 460/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 460/JP/2018 SHRI SANDEEP PAREEK, SIKAR.