M/S BAL KISHAN NYATI HUF, BUNDI V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SAWAI MADHOPUR, Kota

ITA 748/JPR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1861 (ITAT-JAIPUR)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 05-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY 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 HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 748/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 BAL KISHAN NYATI HUF, PROP.- SHRI BALAJI INDUSTRIES, CHITTOR ROAD, BUNDI. CUKE VS. A.C.I.T., CIRCLE- SAWAI MADHOPUR, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAAHN 5696 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (DATE WAS NOTED) JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 14/12/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 14/12/2017 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS THE APPEAL FILED BY THE ASSESSEE EMANATES F ROM THE ORDER OF THE LD. CIT(A), ALWAR DATED 28/07/2017 FOR THE A.Y. 2 008-09, WHEREIN THE ASSESSEE HAS RAISED ONLY ONE GROUND OF APPEAL, WHICH IS REPRODUCED AS UNDER: 1. BECAUSE THE LD. CIT(A) ERRED IN CONFIRMING THE P ENALTY OF RS. 2,10,016/- U/S 271(1)(C) MADE BY THE LD ASSESSING O FFICER WITHOUT CONSIDERING ALL THE FACTS AND EVIDENCE AVAILABLE BE FORE HIM. ITA 748/JP/2017_ BAL KISHAN NYATI HUF VS ACIT 2 2. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE AFTER BEING DATE WAS NOTED. FROM THIS, IT A PPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS CASE. SO I N THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT, 223 ITR 480 (MP), THE APPEAL OF THE ASSESSEE IS NOT ADMITTED AND IS DISMISSED AS LIMINE AS PRONOUNCED IN THE OPEN COURT ON 14/12/2017. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14/12/2017. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 14 TH DECEMBER, 2017 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI BAL KISHAN NYATI HUF, BUNDI. 2. IZR;FKHZ @ THE RESPONDENT- THE ACIT, CIRCLE-SAWAI MADHOPUR, KOTA. 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. 748/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR