SHYAM AVTAR GUPTA HUF, BEAWAR V. ITO, BEAWAR

ITA 681/JPR/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2013 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 18-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM RAI DCIT DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH FOT; IKY JKO ] U;KF;D LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 681/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHYAM AVTAR GUPTA (HUF) PROP. M/S YASH ENTERPRISES, FIROZ COMPLEX, AJMER ROAD, BEAWAR. CUKE VS. THE ITO, WARD-1, BEAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAJHS4798G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM RAI (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 11/10/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 11/10/2017 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A) DATED 28.05.2015 FOR THE A.Y. 2009-10. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHE N THIS APPEAL WAS CALLED FOR HEARING. IT TRANSPIRES FROM THE RECO RD THAT ON THE LAST DATE OF HEARING THE LD. AR OF THE ASSESSEE SOUGHT ADJOUR NMENT VIDE LETTER DATED 11.09.2017 AND THE HEARING OF THE CASE WAS ACCORDIN GLY ADJOURNED TO 11.10.2017 I.E. TODAY. DESPITE THE NEXT DATE WAS DU LY NOTED BY THE ITA 681/JP/15_ SHYAM AVTAR GUPTA VS. ITO, BEAWAR 2 ASSESSEE VIDE ACKNOWLEDGMENT ON RECORD, NONE HAS A PPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST OF ADJOURNMENT HAS BEEN FILED. THEREFORE, IT IS APPARENT THAT THE ASSESSEE IS NOT INTERESTED IN PERUSING AND PROSECUTION OF THE PRESENT APPEAL. 3. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD ., [1991] 38 ITD 320 AND ALSO ON THE JUDGMENT OF THE HON'BLE M.P. HIGH C OURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 22 3 ITR 480, THE APPEAL OF THE ASSESSEE IS NOT ADMITTED AND IS DISMISSED IN LIMINE FOR NON PROSECUTION AS PRONOUNCED IN THE OPEN COURT ON 11/1 0/2017. SD/- FOT; IKY JKO (VIJAY PAL RAO) U;KF;D LNL; @ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 11/10/2017 *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHYAM AVTAR GUPTA (HUF) PROP. M/S YASH ENTERPRISES, FIROZ COMPLEX, AJMER RO AD, BEAWAR. 2. IZR;FKH @ THE RESPONDENT- THE ITO, WARD-1, BEAWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 681/JP/15) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR