SHREE MOHAN LAL SHARMA, Jaipur V. ITO, Jaipur

ITA 823/JPR/2012

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1949 (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: VARINDER MEHTA CIT 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 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. 823/JP/2012 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08. SHRI MOHAN LAL SHARMA, THURU L/H SHRI SHANKAR LAL SHARMA VILLAGE SANJHARIA, POST; THIKARIA, JAIPUR. CUKE VS. THE INCOME TAX OFFICER, WARD-7(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. BIWPS 7866 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI VARINDER MEHTA (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. 823/JP/201 2 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-III, JAIPUR DATED 03.12.2010 PE RTAINING 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 CONFIRMING THE ORDER OF THE LD. AO, AS THE LAND SOL D WAS SITUATED BEYOND 8 KMS FROM THE MUNICIPAL LIMITS. THEREFORE THE ADDITION MADE BY THE AO IS WRONG AND DESERVES TO BE DELETED. 2. THAT THE APPELLANT CRAVES THE RIGHT TO ADD, DELE TE, AMEND OR ABANDON ANY OF THE GROUNDS OF THIS APPEAL AT THE TIME OR BE FORE THE ACTUAL HEARING OF THE CASE. 2. AT THE TIME OF HEARING, NO ONE APPEARED ON BEHAL F OF THE ASSESSEE. ON THE LAST DATE OF HEARING LD. AR FOR THE ASSESSEE HAD WI THDRAWN HIS POWER OF ATTORNEY. 2 ITA NO. 823/JP/2016. SHRI MOHAN LAL SHARMA, JAIPUR. NOTICE OF HEARING SENT TO THE ASSESSEE ON 21.09.201 7 BY RPAD, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. NO APPLICATION SEEKING ADJ OURNMENT IS MADE BY THE ASSESSEE. 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 DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 27 TH 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 MOHAN LAL 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. 823/JP/2012) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 823/JP/2016. SHRI MOHAN LAL SHARMA, JAIPUR.