PEHAP SINGH SHEKHAWAT, Jaipur V. ACIT, Jaipur

ITA 771/JPR/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9677 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 25-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA CIT DHK
• Keywords: Reasonable cause

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 JHEKRH FNOK LG ] U;KF;D LNL; DS LE{K BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 771/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 SHRI PEHAP SINGH SHEKHAWAT, E-26/27, GREEN PARK, NAGAL BENAR ROAD, JHOTWARA, (RAJ). CUKE VS. A.C.I.T., CIRCLE-1, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AOSPS 0374 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI S.L. JAIN (ADV) JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA (ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23/03/2017 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 24/03/2017 VKNS'K@ ORDER PER: DIVA SINGH, J.M. THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE ASSAILING THE CORRECTNESS OF THE ORDER DATED 10 TH OF MARCH 2016 OF CIT(A) ALIGARH AT JAIPUR (CAMP OFFICE) PERTAINING TO 2010 11 ASSESSMENT YE AR ON VARIOUS GROUNDS. 2. AT THE TIME OF HEARING, AN APPLICATION WAS MOVED ON BEHALF OF THE ASSESSEE BY THE LD. AR STATING THAT CERTAIN NECESSA RY DOCUMENTS ARE REQUIRED TO BE COLLECTED. IT WAS POINTED OUT TO THE LD. AR TH AT THE REGISTRY HAS POINTED OUT A DEFECT IN REGARD TO PAYMENT OF TRIBUNAL FEE ET C. ON THE DATE OF FILING OF THE APPEAL ITSELF THAT IS 25/08/2016 AND HE WAS REQU IRED TO EXPLAIN WHY IT HAS NOT BEEN CURED TILL DATE. ITA 771/JP/2016_ PEHAP SINGH SHEKHAWAT VS ACIT 2 3. THE RECORD SHOWS THAT THE DEFECT STANDS ON RECORD TILL DATE, IT WAS FURTHER NOTED THAT THE APPEAL HAS COME UP FOR HEARI NG ON DIFFERENT DATES SPECIFICALLY 23/12/2016 AND AGAIN ON 09 TH FEBRUARY, 2017 AND ON EACH OF THESE DATES ADJOURNMENT HAD BEEN SOUGHT, WHICH WAS GRANTED . ACCORDINGLY THE LD. SR.AR WAS REQUIRED TO STATE AS TO WHY THE PRESENT APP EAL SHOULD NOT BE DISMISSED IN LIMINE AS THE ASSESSEE MAY NOT BE SERI OUS IN PURSUING THE APPEAL FILED. THE LD. AR IN REPLY SUBMITTED THAT HE IS UNAB LE TO CONTACT THE ASSESSEE DESPITE HIS BEST EFFORTS ACCORDINGLY TIME MAY BE GR ANTED. CONSIDERING THE FACT THAT CONSISTENTLY THE LD. AR HAS TO SEEK TIME TO EV EN CURE THE DEFECT IN THE PECULIAR FACTS AND CIRCUMSTANCES IT CAN BE SAFELY P RESUMED THAT THAT THE ASSESSEE MAY NOT BE SERIOUS IN PURSUING THE APPEAL FILED. IN THE PECULIAR FACTS AND CIRCUMSTANCES IT IS DEEMED APPROPRIATE TO DISMI SS THE APPEAL IN LIMINE. 4. BEFORE PARTING, IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS INTERESTED IN PURSUING THE APPEAL FILED AND IS ABLE TO SHOW A REASONABLE CAUSE AND UNDERTAKES TO CURE THE DEFECT, IT WOULD BE AT LI BERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER. THE SAID ORDER WAS PRONOU NCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH MARCH, 2017. SD/- FNOK LG (DIVA SINGH) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 24 TH MARCH, 2017. *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: ITA 771/JP/2016_ PEHAP SINGH SHEKHAWAT VS ACIT 3 1. VIHYKFKHZ @ THE APPELLANT- SHRI PEHAP SINGH SHEKHAWAT, JHOTWARA, ( RAJ). 2. IZR;FKHZ @ THE RESPONDENT- THE A.C.I.T., CIRCLE-1, JAIPUR. 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. 771/JP/2016) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR