SARAF EXPORT PALACE, CHURU V. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

ITA 776/JPR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6219 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 16-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SEEMA MEENA

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; IKWY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA. NO. 776/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 M/S SARAF EXPORT PALACE RIICO INDUSTRIAL AREA, SARDARSHAHAR, DISTT. CHURU CUKE VS. ACIT, CIRCLE- JHUNJHUNU LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABMFS0322G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SMT. SEEMA MEENA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 03/04/2018 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT : 04/04/2018 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF LD. CIT(A)-3, JAIPUR DATED 18.08.2017 FOR THE ASSESSMEN T YEAR 2010-11. 2. THE MATTER WAS LISTED FOR HEARING ON 01.01.2018, THEN ON 13.02.2018 AND ON EACH OF THESE DATES, ADJOURNMENT WAS SOUGHT AND GRANTED BY THE BENCH. THE MATTER HAS AGAIN COME UP FOR HEARING TODAY. NOTICE WAS SERVED ON THE ASSESSEE, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICAT ION WAS FILED. THE INDULGENCE SHOWN BY THE COORDINATE BENCHES AND THE TRUST IN THE ITA NO. 776/JP/2017 M/S SARAF EXPORT PALACE, CHURU VS. ACIT, JHUNJHUNU 2 ASSESSEE TO PUT ITS BEST FOOT, IT SEEM HAS BEEN ABU SED. IT THEREFORE, APPEARS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUIN G ITS CASE. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENC H 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 COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE. 3. BEFORE PARTING, IT IS APPROPRIATE TO STATE THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING ITS APPEAL FILED, THEN IT WOULD BE AT LIBERTY IF SO ADVISED TO PRAY FOR A RECALL OF THIS ORDER BY MOVIN G AN APPROPRIATE APPLICATION AND BY GIVING AN UNDERTAKING THAT IT SH ALL NOT ABUSE THE TIME OF THE COURT. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/04/2018. SD/ SD/- FOT; IKWY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 04/04/2018. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S SARAF EXPORT PALACE, CHURU 2. IZR;FKHZ@ THE RESPONDENT- ACIT, JHUNJHUNU 3. VK;DJ VK;QDR@ CIT ITA NO. 776/JP/2017 M/S SARAF EXPORT PALACE, CHURU VS. ACIT, JHUNJHUNU 3 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. 776/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR