M/S RAJ RAJESHWAR ENTERPRISES PVT. LTD, KISHANGARH V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AJMER

ITA 541/JPR/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7514 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 20-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAN SINGH CIT 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. 541/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14. M/S. RAJ RAJESHWAR ENTERPRISES PVT. LTD., SARWARI GATE, OPPOSITE GANESH TEMPLE, KISHANGARH. CUKE VS. THE DCIT, CIRCLE-1, AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAECR 4360 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (A.D. ON RECORD) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAN SINGH (ADDL. CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16.01.2019. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/01/2019. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 15 TH JANUARY, 2018 OF LD. CIT (A), AJMER FOR THE ASSESSMENT YEA R 2013-14. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE FACT THAT THE NOTICE OF HEARING WAS DULY SERVED ON THE ASSESSEE VIDE ACKNOWLEDGEMENT ON RECORD. AC CORDINGLY, 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. 541/JP/2018 M/S. RAJ RAJESHWAR ENTERPRISES PVT. LTD., KISHANGAR H. 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 IS PRONOUNCED IN THE OPEN COURT ON 16/01/2 019. 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:- 16/01/2019. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- M/S. RAJ RAJESHWAR ENTERPRISES PV T. LTD., KISHANGARH. 2. THE RESPONDENT THE DCIT, CIRCLE-1, AJMER. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 541/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 541/JP/2018 M/S. RAJ RAJESHWAR ENTERPRISES PVT. LTD., KISHANGAR H.