SHRI NARENDRA SINGH BANA, JHALAWAR V. INCOME TAX OFFICER, JHALAWAR

ITA 528/JPR/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9811 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI

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 JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 528/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2007-08 SHRI NARENDRA SINGH BANA M/S NARENDRA AUTOMOBILES, OPPOSITE KRISHI UPAJ MANDI, JHALRA-PATAN, JHALAWAR. CUKE VS. THE CIT(A), KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AARPB 6621 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 26/09/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 26/09/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A), KOTA DATED 21.02.2018 FOR THE ASSESSMENT YE AR 2007-08. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. FURTHER, IT HAS BEEN NOTED THAT THERE ARE DEFECTS IN THE APPEAL WHICH HAS NOT BEEN REMOVED BY THE ASSESSEE. IT IS THUS APPARENT THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL. SO IN THE CIRCUMSTANCE S, FOLLOWING THE ITA NO. 528/JP/2018 SHRI NARENDRA SINGH BANA VS. ITO 2 DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALSO ON THE JUDGMEN T OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHO JI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS APPROPRIATE TO STATE THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING ITS APPEAL FILED, THEN IT WO ULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVIN G AN APPROPRIATE APPLICATION, REMOVING THE DEFECTS IN THE APPEAL AND BY GIVING AN UNDERTAKING THAT IT SHALL NOT ABUSE THE TIME OF THE TRIBUNAL. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26/09/2018. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 26/09/2018. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI NARENDRA SINGH BANA, JHALAWAR. 2. IZR;FKHZ@ THE RESPONDENT- CIT(A), KOTA. 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. 528/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR