NAVNEET SARAF, Jaipur V. ACIT, Jaipur

ITA 530/JPR/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9729 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 29-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA JCIT DHK
• Section: 54F

Judgement Text

1 ITA NO.530/JP/2015 SHRI NAVNEET SARAF. VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, 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 YAD AV, AM VK;DJ VIHY LA-@ ITA NO. 530/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. SHRI NAVNEET SARAF DK-4, KESHAV PATH, AHINSA CIRCLE, C- SCHEME, JAIPUR. CUKE VS. THE ACIT, CIRCLE - 6, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ANWPS 8425L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL. JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 07.03.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 08.03.2017. VKNS'K@ ORDER PER SHRI KUL BHART, JM. THE APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS)- 2, JAIPUR DATED 27.03.2015 PERTAINING TO ASSESSMENT YEAR 2010-11. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL :- 1. THE CIT(A) II HAS GROSSLY ERRED IN FACTS AS WELL A S IN LAW IN CONFIRMING THE DISALLOWANCE OF RS. 15100926.00 CLAIMED BY THE ASSE SSEE U/S 54F OF THE INCOME TAX, ACT, 1961. 2. THE ORDER PASSED BY THE LEARNED CIT(A) II IS BAD IN LAW, CONTRARY TO FACTS AND ARBITRARY. 3. THE ASSESSEE PRAYS LEAVE TO ADD, AMEND OR ALTER GRO UNDS OF THE APPEAL AT OR BEFORE THE TIME OF APPEAL. AT THE TIME OF HEARING NO-ONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS TRANSPIRED FROM THE RECORD THAT THE APPEAL WAS FIXE D FOR HEARING ON 28/3/2016 THE ADJOURNMENT WAS SOUGHT ON BEHALF OF THE ASSESSEE VI DE APPLICATION DATED 2 ITA NO.530/JP/2015 SHRI NAVNEET SARAF. 15/3/2016. THE REQUEST OF THE ASSESSEE WAS ACCEPTE D AND THE HEARING WAS ADJOURNED TO 23 RD MAY, 2016 ON THIS DATE ALSO THE APPLICATION FOR SE EKING ADJOURNMENT WAS FILED DATED 16/5/2016. THE REQUEST OF THE ASSESSEE WAS ACCEPTED AND APPEAL WAS ADJOURNED TO 21/7/2016. YET, AGAIN AN APPLICATION SEEKING ADJOURNMENT WAS FILED DATED 20/7/2016. THE APPEAL WAS ADJOURNED TO 26/9/2016 ONCE AGAIN THE ASSESSEE FILED AN APPLICATION SEEKIN G ADJOURNMENT THE REQUEST WAS ACCEPTED AND THE APPEAL WAS FIXED FOR HEARING ON 22 /11/2016 ON THIS STATE ALSO ADJOURNMENT APPLICATION WAS FILED ON BEHALF OF THE ASSESSEE. TODAY, NEITHER ANY APPLICATION IS FILED NOR ANYBODY APPEAR ON BEHALF O F THE ASSESSEE. IN VIEW, OF THE FACTS NARRATED HEREIN ABOVE IT APPEARED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEALS. RESPECTFULLY FOLLOWING THE JUDGMENTS OF HONBLE DELHI HIGH COURT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSE SSEE FOR WANT OF PROSECUTION 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/03/ 2017. SD/- SD/- FOE FLAG ;KNO ( DQY HKKJR ) (VIKRAM SINGH YADAV) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 08/03/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI NAVNEET SARAF, JAIPUR. 2. THE RESPONDENT- THE ACIT, CIRCLE-6, JAIPUR. 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 530/JP/2015) 3 ITA NO.530/JP/2015 SHRI NAVNEET SARAF. VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR