SHRI DINESH AGARWAL HUF, JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 540/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3703 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

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; ,O A 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. 540/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2009-10. SHRI DINESH AGARWAL HUF, D-53, GANESH PARK, AMBA BARI, JAIPUR. CUKE VS. THE INCOME TAX OFFICER WARD 4(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAAHD 6437 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (NOTICE RECEIVED BY HAND BY A/R) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 30.07.2018 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 30/07/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 16 TH FEBRUARY, 2018 OF LD. CIT (A)-2, JAIPUR FOR THE ASS ESSMENT YEAR 2009-10. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING DESPITE THE FACT THAT NOTICE OF HEARING WAS RECEIVED BY THE LD. A/R OF THE ASSESSEE BY HAND NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED. ACC ORDINGLY, WE ARE SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF TH E PRESENT 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 2 ITA NO. 540/JP/2018 SHRI DINESH AGARWAL HUF, JAIPUR. 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. 2. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 30/07/2018 . 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 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 30/07/2018. DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DINESH AGARWAL HUF, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ITO WARD 4(4), 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. 540/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR