Shri Ganesh Kumar Agrawal, Jaipur V. Assistant Commissioner Of Income Tax, Circle-5, Jaipur

ITA 745/JPR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0123 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 29-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SINGH 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. 745/JP/2018 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2012-13. GANESH KUMAR AGARWAL, 20/124, SECTOR 25, WARD NO. 28, MANSAROVAR, KAVERI PATH, JAIPUR. CUKE VS. THE ACIT, CIRCLE-5, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AASPA 6450 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (DATE WAS NOTED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI JAI SINGH (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10.12.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 11/12/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 10 TH AUGUST, 2017 OF LD. CIT (A)-2, JAIPUR FOR THE ASSESSMENT Y EAR 2012-13. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALL ED FOR HEARING DESPITE THE FACT THAT ON THE LAST DATE OF HEARING THE LD. A/R OF THE ASSESSEE HAS FILED AN APPLICATION REQUESTING FOR ADJOURNMENT AND THE HEARING WAS ADJO URNED FOR TODAY I.E. 10.12.2018 WHICH WAS DULY NOTED DOWN BY ONE SHRI JAY AKAR, CA, THE A/R OF THE ASSESSEE. ACCORDINGLY, WE PROPOSE TO HEAR AND DISPOSE OFF THE APPEAL OF THE ASSESSEE EX PARTE. 2. THERE IS A DELAY OF 211 DAYS IN FILING THE PRESE NT APPEAL. THE ASSESSEE HAS FILED AN APPLICATION/AFFIDAVIT FOR CONDONATION OF D ELAY WHEREIN THE DELAY HAS BEEN EXPLAINED IN PARA 3 AS UNDER :- 2 ITA NO. 745/JP/2018 SHRI GANESH KUMAR AGARWAL, JAIPUR. 3. THAT THE ATTORNEY/ADVODATE OF THE ASSESSEE COM PANY MR. JAY AKAR WAS TO GET MARRIED AROUND THE TIME OF FILING O F THE SAME. DUE TO PRIOR ARRANGEMENTS AND COMMUNICATION ERROR T HE APPEAL COULD NOT BE FILED. 3. THE LD. D/R HAS OBJECTED TO THE CONDONATION OF D ELAY AND SUBMITTED THAT THE EXPLANATION OF THE ASSESSEE IS VERY VAGUE AND AMBIG UOUS, NO PARTICULAR DATE OF MARRIAGE OF THE LD. A/R OF THE ASSESSEE IS GIVEN. FURTHER, THE MARRIAGE OF THE LD. A/R OF THE ASSESSEE CANNOT BE AN EXPLANATION FOR DELAY IN FILING THE APPEAL OF 7 MONTHS. 4. HAVING CONSIDERED THE EXPLANATION OF THE ASSESSE E AS WELL AS THE CONTENTION OF THE LD. D/R, WE NOTE THAT THE ONLY EXPLANATION F URNISHED BY THE ASSESSEE IS THE MARRIAGE OF THE LD. A/R. HOWEVER, THERE IS NO SPECI FIC DATE OF MARRIAGE IS MENTIONED AND FURTHER A REASONABLE DELAY IN FILING APPEAL CAN BE ATTRIBUTABLE TO THE MARRIAGE TO SAY ONE OR TWO MONTHS BUT THE DELAY OF 7 MONTHS CAN NOT BE ATTRIBUTED TO THE MARRIAGE OF LD. A/R OF THE ASSESSEE. FURTHER, NO S UPPORTING DOCUMENT IN SUPPORT OF HIS EXPLANATION HAS BEEN FILED BY THE ASSESSEE. AC CORDINGLY, WE ARE NOT SATISFIED WITH THE EXPLANATION FURNISHED BY THE ASSESSEE FOR DELAY OF 211 DAYS IN FILING THE PRESENT APPEAL. THUS THE APPEAL OF THE ASSESSEE IS DISMISSED BEING BARRED BY LIMITATION. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 11/12/20 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:- 11/12/2018. DAS/ 3 ITA NO. 745/JP/2018 SHRI GANESH KUMAR AGARWAL, JAIPUR. VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI GANESH KUMAR AGARWA, JAIPUR. 2. THE RESPONDENT THE ACIT, CIRCLE-5, JAIPUR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 745/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 ITA NO. 745/JP/2018 SHRI GANESH KUMAR AGARWAL, JAIPUR.