SURGICAL HOUSE, Kota V. ITO, Kota

ITA 479/JPR/2012

• Counselvise Citation: 47923114 RSA 2012
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-11-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 16-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS NEENA JEPH

Judgement Text

ITA 479 & 480/JP/2012 SURGICAL HOUSE VS. ITO 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEENA ) ITA NOS. 479 & 480/JP/2012 A.YS: 2005-06 & 2006-07 PAN: AAYFS 6536 P SURGICAL HOUSE, VS. THE I.T.O. BEHIND CENTRAL BANK OF INDIA, WARD 2(1), ARYA SAMAJ ROAD, KOTA. JAIPUR (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE (A.D. ON RECORD) DEPARTMENT BY: MRS. NEENA JEPH. DATE OF HEARING: 13/10/2014 DATE OF PRONOUNCEMENT: 14/10/2014 ORDER PER T.R. MEENA, AM BOTH THE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE ORDER OF THE LD. CIT(A)-KOTA DATED 30/03/2012 AND 26/03/2012 FO R THE ASSESSMENT YEARS 2005-06 AND 2006-07. 2. IN SPITE OF THE NOTICE SENT BY THE TRIBUNAL, THE CASES WERE NOT REPRESENTED ON BEHALF OF THE ASSESSEE WHEN IT WAS CAL LED FOR HEARING. FROM THIS, IT APPEARS THAT THE ASSESSEE IS NOT INTE RESTED TO PURSUE HIS CASES. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISI ON OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 ITA 479 & 480/JP/2012 SURGICAL HOUSE VS. ITO 2 AND ALSO ON THE JUDGMENT OF THE HON'BLE M.P. HIGH C OURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEALS OF THE ASSESSEE ARE NOT ADMITTED AND ARE DI SMISSED IN LIMINE AS PRONOUNCED IN THE OPEN COURT ON 14/10/2014. SD/- SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR, DATED: 14 TH OCTOBER, 2014 * RANJAN COPY FORWARDED TO :- 1. SURGICAL HOUSE, KOTA. 2. THE ITO, WARD 2(1), KOTA. 3. THE CIT (A) 4. THE CIT 5. THE D/R GUARD FILE (ITA. NOS. 479 & 480/JP/2012) BY ORDER, AR ITAT JAIPUR.