Ram Swaroop Maheshwari, JODHPUR V. ITO, NAGAUR

ITA 636/JODH/2007

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48041 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-07-2011
• Assessment Year: 1993-1994
• Appeal Filed On: 20-08-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA.NO. 636/DEL/2007 ASSESSMENT YEAR : 1993-94 RAM SWARUP MAHESHWARI, PROP. R.S. MAHESHWARI & CO., DEGANA. PAN : AAQPM9838C VS. ITO, WARD I, NAGAUR. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI G.R. KOKANI, DR O R D E R PER K.D. RANJAN, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT (APPEALS), JODHPUR. AT THE TIME OF HEARING, NONE A PPEARED ON BEHALF OF THE ASSESSEE. NO ADJOURNMENT APPLICATION WAS ALSO FILED BY THE ASSESSEE. EARLIER ALSO, WHEN THIS APPEAL WAS FIXED FOR HEARIN G, THE MATTER WAS ADJOURNED SEVERAL TIMES DUE TO NON-REPRESENTATION B Y THE ASSESSEE OR AT THE REQUEST OF THE ASSESSEES COUNSEL. IN THESE CI RCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROS ECUTING HIS APPEAL. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PRO VISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNA L IN CIT VS. MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL) AND BY THE HON BLE M.P.HIGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKAR 223 ITR 480 (MP) , WE TREAT THIS APPEAL AS UNADMITTED. ITA NO.636/JU/2007 2 2. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 3. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.07. 2011. SD/- SD/- [RAJPAL YADAV] [K.D. RANJAN] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28 TH 07.2011.. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSTT. REGISTRAR, ITAT, JODHPUR BENCH