MRS. SUMITRA DEVI, JHUNJHUNU V. INCOME TAX OFFICER, WARD-1, JHUNJHUNU

ITA 673/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 5333 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 16-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI JCIT 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. 673/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. MRS. SUMITRA DEVI, C/O MOROLIA & CO., CA MOROLIA MANSION, A-9, STATION ROAD, JHUNJHUNU. CUKE VS. THE INCOME TAX OFFICER, WARD-1, JHUNJHUNU. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. BMKPD 6137 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 15.10.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 15/10/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 23 RD MARCH, 2018 OF LD. CIT (A)-3, JAIPUR FOR THE ASSESSMENT YEAR 2009-10. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALL ED FOR HEARING REPEATEDLY. IT TRANSPIRES FROM THE RECORD THAT ON THE LAST DATE OF HEARING ON 20 TH AUGUST, 2018 THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT AND C ONSEQUENTLY THE HEARING OF THE MATTER WAS FIXED FOR TODAY I.E. 15.10.2018. A NOTI CE WAS ALSO ISSUED TO THE ASSESSEE THROUGH REGISTERED A/D. DESPITE THE FACT THAT THE ASSESSEE TOOK ADJOURNMENT ON THE LAST DATE OF HEARING AND WAS ALSO ISSUED NOTICE TO THE ASSESSEE, NOBODY HAS APPEARED ON BEHALF OF THE ASSESSEE. ACCORDINGLY, WE ARE SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APP EAL. IN THESE CIRCUMSTANCES, 2 ITA NO. 673/JP/2018 MRS. SUMITRA DEVI, JHUNJHUNU. FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN TH E CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., (1991) 38 ITD 320 AND ALSO ON THE JUDGMEN T OF THE HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOL KAR VS. CWT (1997) 223 ITR 480 (MP), WE DISMISS THE APPEAL OF THE ASSESSEE FOR W ANT OF PROSECUTION. 2. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 15/10/20 18. 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:- 15/10/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- MRS. SUMITRA DEVI JHUNJHUNU. 2. THE RESPONDENT THE ITO, WARD-1, JHUNJHUNU. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 673/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 673/JP/2018 MRS. SUMITRA DEVI, JHUNJHUNU.