GHANSHYAM TANWAR, BHIWADI V. ACIT, Alwar

ITA 887/JPR/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5299 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P P MEENA JCIT DHK

Judgement Text

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. 887/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10. SHRI GHANSHYAM TANWAR, PROP. M/S. SHYAM ROADWAYS, NEAR LAXMI DHARAM KANTA, BHIWADI. CUKE VS. THE ACIT, CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ACLPT 1023 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI P.P. MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 23.10.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 23/10/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THIS APPEAL BY THE BY THE ASSESSEE IS FILED AGAINST THE ORDER OF LD. CIT (A), ALWAR DATED 14.08.2013 PERTAINING TO ASSESSMENT YEA R 2009-10. 2. AT THE TIME OF HEARING, NO ONE APPEARED ON BEHAL F OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT IS SUBMITTED. ON EARLIE R OCCASION, ASSESSEES APPEAL WAS DISMISSED VIDE TRIBUNALS ORDER DATED 02.06.2016 ON THE GROUND OF NON-APPEARANCE BY THE ASSESSEE OR HIS COUNSEL. LATER ON, THAT ORD ER WAS RECALLED VIDE ORDER DATED 25.11.2016 IN MA NO. 134/JP/2016 (ARISING OUT OF IT A NO. 887/JP/2013) ON THE APPLICATION SUPPORTED BY AN AFFIDAVIT FILED BY THE ASSESSEE CONTENDING THAT THE NOTICE OF HEARING WAS RECEIVED AFTER THE DATE OF HEARING. THEREAFTER, THE CASE OF THE ASSESSEE WAS FIXED FOR HEARING ON 31.01.2017. ON T HIS DAY, THE CASE WAS ADJOURNED TO 02.02.2017 AND THE DATE WAS NOTED BY LD. COUNSEL FOR THE ASSESSEE. ON 02.02.2017 NO ONE APPEARED ON BEHALF OF THE ASSESSE E AND THE CASE WAS ADJOURNED 2 ITA NO. 887/JP/2013 SHRI GHANSHYAM TANWAR, BHIWADI. TO 22.03.2017 BUT NO ONE APPEARED ON THIS DATE ALSO . THEREAFTER THE CASE OF THE ASSESSEE WAS FIXED FOR HEARING ON 04.05.2017, 22.06 .2017 AND 17.08.2017 BUT NONE ATTENDED THE HEARING. FINALLY, THE CASE WAS ADJOURN ED TO 23.10.2017. ON THIS DATE ALSO NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION IS FILED. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. IN THESE CIRCUMSTANCES, FOLLOWING THE DECISION OF D ELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., (1991) 38 ITD 320 AND ALSO ON THE JUDGMENT OF THE HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LA TE TUKHOJI RAO HOLKAR VS. CWT (1997) 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 IS PRONOUNCED IN THE OPEN COURT ON 23.10.2 017. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 23/10/2017. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- SHRI GHANSHYAM TANWAR, ALWAR. 2. THE RESPONDENT THE ACIT, CIRCLE-2, ALWAR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 887/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 3 ITA NO. 887/JP/2013 SHRI GHANSHYAM TANWAR, BHIWADI.