M/S ASCENT BUILD HOME DEVELOPERS P LTD., Jaipur V. ACIT, Alwar

ITA 700/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1944 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 15-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA SINGH

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 DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YA DAV, AM VK;DJ VIHY LA- @ ITA NO. 700/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR :2008-09 M/S ASCENT BUILDHOME DEVELOPERS LTD, J-100, ASHOK CHOWK, ADARSH NAGAR, JAIPUR. CUKE VS. THE ACIT, CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAFCA5891D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI RAJENDRA SINGH (ADDL. CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 23/10/2017 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 26/10/2017 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX-PARTE ORDER OF LD. CIT(A), ALWAR DATED 31.07.2017 FOR A.Y. 2008 -09. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION WAS SUBMITTED BY THE ASSESSEE OR ITS AU THORISED REPRESENTATIVE. FROM PERUSAL OF RECORDS, IT IS NOT ED THAT THE NOTICE ITA NO. 700/JP/2017 M/S ASCENT BUILDHOME DEVELOPER (P) LTD.. VS. ACIT 2 SCHEDULING THE HEARING IN THE MATTER FOR TODAY WAS DULY RECEIVED BY MD. HAMID ON 15.09.2017 AND INSPITE OF THAT, THERE IS COMPLETE LACK OF SERIOUSNESS ON PART OF THE ASSESSEE AND ITS AR IN A TTENDING TO THE SCHEDULED HEARING. IT THUS SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS CASE SERIOUSLY, SO IN THE PRESENT CIRCUM STANCES OF THE CASE, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN TH E CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALS O THE JUDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE O F LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL OF TH E ASSESSEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, IT WOULD BE A T LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APP ROPRIATE APPLICATION AND BY GIVING AN UNDERTAKING THAT IT SHALL NOT ABUS E THE TIME OF THE COURT. PRONOUNCED IN THE OPEN COURT ON 26.10.2017 SD/- SD/- DQY HKKJR FOE FLAG ;KNO (KUL BHARAT) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER ITA NO. 700/JP/2017 M/S ASCENT BUILDHOME DEVELOPER (P) LTD.. VS. ACIT 3 TK;IQJ@ JAIPUR FNUKAD@ DATED:- 26/10/2017. *SANTOSH VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S ASCENT BUILDHOME DEVELOPERS LTD ., J-100, ASHOK CHOWK, ADARSH NAGAR, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- ACIT, CIRCLE-2, ALWAR. 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. 700/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR