SHRI RANJEET SINGH YADAV HUF, JAIPUR V. INCOME TAX OFFICER, JAIPUR

ITA 838/JPR/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6212 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 10-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VARINDAR MEHTA

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. 838/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 RANJEET SINGH YADAV HUF PLOT NO. 146 AVADHPURI JHOTWARA, JAIPUR CUKE VS. ITO (3) (1) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AAGHR2433E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPO NDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI VARINDAR MEHTA (CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/04/2018 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) JAIPUR DATED 17.08.2017 FOR THE ASSESSMENT Y EAR 2006-07. 2. THE MATTER WAS LISTED FOR HEARING ON 2.2.2018, T HEN ON 15.02.2018 AND ON EACH OF THESE DATES, ADJOURNMENT WAS SOUGHT AND GRANTED BY THE BENCH. THE MATTER HAS AGAIN COME UP FOR HEARING TODAY. IN SPITE OF NOTING THE DATE OF HEARING BY T HE AUTHORIZED REPRESENTATIVE, NONE APPEARED ON BEHALF OF THE ASSE SSEE NOR ANY ADJOURNMENT APPLICATION WAS FILED. THE INDULGENCE SHOWN BY THE ITA NO. 838/JP/2017 RANJEET SINGH YADAV HUF, JAIPUR VS. ITO, JAIPUR 2 COORDINATE BENCHES AND THE TRUST IN THE ASSESSEE TO PUT ITS BEST FOOT, IT SEEM HAS BEEN ABUSED. IT THEREFORE, APPEARS THAT T HE ASSESSEE IS NOT SERIOUS IN PURSUING ITS CASE. SO IN THE CIRCUMSTANC ES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., [1991] 38 ITD 320 AND ALSO ON THE JUDGMEN T OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHO JI 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- RANJEET SINGH YADAV HUF, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- ITO 3(1), JAIPUR ITA NO. 838/JP/2017 RANJEET SINGH YADAV HUF, JAIPUR VS. ITO, JAIPUR 3 3. VK;DJ VK;QDR@ CIT 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. 838/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR