SHRI SHIKHAR CHAND LALWANI, JAIPUR V. INCOME TAX OFFICER, WARD-2-3, JAIPUR

ITA 925/JPR/2019

AI Insights

The case involves multiple appeals filed by Shri Shikhar Chand Lalwani, Smt. Umrao Devi Lalwani, and Shri Ashok Kumar Lalwani against the orders of the Commissioner of Income Tax-1, Jaipur for the assessment years 2004-05, 2005-06, and 2009-10. The appeals were dismissed due to procedural defects, including short payment of appeal fees and incorrect filling of certain columns in the appeal forms. Despite being notified of these defects, the assessees failed to rectify them or appear before the Tribunal, leading to the dismissal of their appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132505 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-02-2023
• Assessment Year: 2004-2005
• Appeal Filed On: 02-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

vk;djvihyh; vf/kdj.k] t;iqjU;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA Nos. 925 TO 927/JP/2019 fu/kZkj.ko"kZ@AssessmentYears :2004-05, 2005-06 & 2009-10 Shri Shikar Chand Lalwani L/H Smt. Umrao Devi Lalwani D-103, Gautam Marg, Nirman Nagar, Ajmer Road, Jaipur cuke Vs. The ITO Ward 2(3) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATPL 2150 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA Nos. 928 TO 930/JP/2019 fu/kZkj.ko"kZ@AssessmentYears : 2004-05, 2005-06 & 2009-10 Smt. Umrao Devi Lalwani D-103, Gautam Marg, Nirman Nagar, Ajmer Road, Jaipur cuke Vs. The ITO Ward 1(1) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEEPK 4940 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA Nos. 931 TO 933/JP/2019 fu/kZkj.ko"kZ@AssessmentYears : 2004-05, 2005-06 & 2009-10 Shri Ashok Kumar Lalwani D-103, Gautam Marg, Nirman Nagar, Ajmer Road, Jaipur cuke Vs. The ITO Ward 2(3) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABFPL 8757 M vihykFkhZ@Appellant izR;FkhZ@Respondent 2 ITA NO. 925/JP/2019 SHIKHAR CHAND LALWANI VS ITO, WARD 2(3), JAIPUR fu/kZkfjrh dh vksj ls@Assessee by :None jktLo dh vksj ls@Revenue by: Smt. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@Date of Hearing : 22/02/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 23/02/2023 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM Theabove-mentioned appeals have been filed by the respective assesseesas named here in above, aggrieved from the order of the Commissioner of Income Tax-1, Jaipur passed on different dates for the assessment year 2004-05, 2005-06 and 2009-10 respectively. The bench has also observed that in all these appeals the litigation on the second round and in earlier set of litigation is based on the submission of the assessee the matter was remanded back to the file of the assessing officer. 2. In all these cases the registry observed that the appeal of the assessee has certain defects and the Registry intimated the same to the respective assessee to remove the defects. Amongst other defects the defects include the short payment of appeals fees. The same was duly communicated and the matter was fixed 17 times on board. The assessee is neither appearing nor removing the defects. The Bench has observed that the respective assessee so far has not removed the defects and 3 ITA NO. 925/JP/2019 SHIKHAR CHAND LALWANI VS ITO, WARD 2(3), JAIPUR has also not submitted any comments on such defects. The details of the defects as is observed by the registry is reiterated for the sake of brevity here in below: Name of the assesssee ITA No. A.Y. CIT(A)-1, Jaipur order dated Defects observed by the Registry 1.Shikar Chand Lalwani 925/JP/2019 2004-05 16-04-2019 Short fee Rs.6451. Col. No. 3A & B wrongly filled Shikar Chand Lalwani 926/JP/2019 2005-06 16-04-2019 Short fee Rs.7000. Col. No. 3A & B wrongly filled Shikar Chand Lalwani 927/JP/2019 2009-10 16-04-2019 Short fee Rs.2000. Col. No. 3A & B wrongly filled 2.Smt. Umrao Devi Lalwani 928/JP/2019 2004-05 22-04-2019 Short fee Rs.1750. Col. No. 3A & B wrongly filled Smt. Umrao Devi Lalwani 929/JP/2019 2005-06 22-04-2019 Short fee Rs.1750. Col. No. 3A & B wrongly filled 2.Smt. Umrao Devi Lalwani 930/JP/2019 2009-10 22-04-2019 Short fee Rs.2000. Col. No. 3A & B wrongly 4 ITA NO. 925/JP/2019 SHIKHAR CHAND LALWANI VS ITO, WARD 2(3), JAIPUR filled 3. Ashok Kumar Lalwani 931/JP/2019 2004-05 16-04-2019 Short fee Rs.1000. Col. No. 3A & B wrongly filled Ashok Kumar Lalwani 932/JP/2019 2005-06 16-04-2019 Short fee Rs.1550. Col. No. 3A & B wrongly filled Ashok Kumar Lalwani 933/JP/2019 2009-10 16-04-2019 Short fee Rs.1750. Col. No. 3A & B wrongly filled 3. It is pertinent to mention that before deciding the appeals by the Bench, it is imperative on the part of the respective assessee’s to remove the defects as raised by the Registry in the defect memo. In spite of sending the defect memos to respective assessee’s by the Registry, the defects were neither removed nor any communication was made by the respective assessee’s. It may be noted that the ld. Counsel authorized by the respective assessee’sto contest the case on their behalf has withdrawn his power. 5 ITA NO. 925/JP/2019 SHIKHAR CHAND LALWANI VS ITO, WARD 2(3), JAIPUR 4. In such a situation, and considering the fact that the matter was listed on 17 times but the assessee has not bothered to come before us to represent their case on merits. Therefore, bench is of the considered view that the assessee do not want to pursue these appeals. 5. Based on these facts the Bench is refrained to adjudicate upon the appeals of the respective assessee’s and the Bench finds that the respective assessee’s are careless and do not want to pursue their appeals which become infructuous on account of non-removal of defects as raised by the Registry. Hence, in view of the above deliberation, the above mentioned appeals of the respective assessee’s are infructuous and treated as dismissed in default. 6. In the result, the appeals of theabove mentioned assessee are dismissed. Order pronounced in the open court on 23/02/2023. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼jkBksMdeys'kt;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;dlnL;@Judicial Member ys[kklnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23 /02/2023 *Mishra 6 ITA NO. 925/JP/2019 SHIKHAR CHAND LALWANI VS ITO, WARD 2(3), JAIPUR vkns'k dh izfrfyfivxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Shri Shikhar Chand Lalwani, Smt. Umrao Devi Lalwani& Shri Ashok Kumar Lalwani, Jaipur 2. izR;FkhZ@ The Respondent- The ITO,Ward-2(3), Jaipur, ITO Ward 1(1), Jaipur and ITO Ward 2(3), Jaipur. 3. vk;djvk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;djvihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File (ITA No. 925/JP/2019) vkns'kkuqlkj@ By order, lgk;diathdkj@Asst. Registrar