SHREE LALA RAM SHARMA, Jaipur V. ITO, Jaipur

ITA 822/JPR/2012

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1965 (ITAT-JAIPUR)
• Duration Of Justice: 5 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 23-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMAADDL CIT DHK
• Section: 144

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 HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 822 /JP/2012 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08. SHRI LALA RAM SHARMA VILLAGE SANJHARIA, POST: THIKARIA TEHSIL: SANAGANER. CUKE VS. THE INCOME TAX OFFICER, WARD-7(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. CMGPS 5226 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI R.A. VERMA(ADDL.CIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 26.10.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 27/10/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS APPEAL BY THE ASSESSEE I.E. ITA NO. 822/JP/201 2 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-3, JAIPUR DATED 28.03.2011 PERT AINING TO ASSESSMENT YEAR 2007- 08. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF A PPEAL:- 1. THAT UNDER THE CIRCUMSTANCES AND TAKES OF THE L D. CIT(A) HAS ERRED IN FACT IN CONFIRMING THE ORDER OF THE LD. AO, WHO HAS MADE ASSESSMENT U/S 144 AND TREATING THE AMOUNT DEPOSITED IN BANK A S LONG TERM CAPITAL GAIN, WHEN AMOUNT SO DEPOSITED WAS TOWARDS SALE OF AGRICULTURAL LAND SITUATED BEYOND 8 KMS FROM URBAN AREAS. 2. THAT THE APPELLANT CRAVES THE RIGHT TO ADD, DELE TE, AMEND OR ABANDON ANY OF THE GROUNDS OF THIS APPEAL AT THE TIME OF BE FORE THE ACTUAL HEARING OF THE CASE. 2 ITA NO. 822/JP/2012. SHRI LALA RAM SHARMA, JAIPUR. 2. AT THE TIME OF HEARING, NO ONE APPEARED ON BEHAL F OF THE ASSESSEE. ON LAST DAY OF HEARING LD. AR OF THE ASSESSEE HAD WITHDRAWN HIS POWER OF ATTORNEY. THE NOTICE WHICH SENT TO THE ASSESSEE IS RETURNED UNSER VED. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. RESPECTFULLY FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL.) AND HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE DISM ISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IN ITA NO. 822/JP/2012 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 27TH DAY OF OCTOBER 2017. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 27/10/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI LALA RAM SHARMA, JAIPUR. 2. THE RESPONDENT- INCOME TAX OFFICER, WARE 7(4), J AIPUR. 3. THE CIT 4. THE CIT (A) 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 822/JP/2012) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 822/JP/2012. SHRI LALA RAM SHARMA, JAIPUR.