MAHENDRA SINGH CHARAN, BEAWAR V. INCOME TAX OFFICER, BEAWAR

ITA 944/JPR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7748 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 06-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHIR K C GUPTA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S,A JAIPUR JH FOT; IKY 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. 944/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2014-15 SHRI MAHENDRA SINGH CHARAN 26, SHIVA COLONY, DELWARA ROAD, B HIND KALI MATA MANDIR, BEAWAR. CUKE VS. THE ITO, WARD- 2, BEAWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ABNPC 9269 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHIR K.C. GUPTA (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 16/04/2019 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 23/04/2019 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 03.10.2017 OF THE LD. CIT(A), AJMER FOR THE ASSESS MENT YEAR 2014-15. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE DESP ITE THE FACT THAT ON THE LAST DATE OF HEARING I.E. ON 12.02.2019 THE ASSESSE E FILED AN APPLICATION FOR ADJOURNMENT OF HEARING AND ACCORDINGLY THE HEARING OF THE CASE WAS ADJOURNED FOR TODAY I.E. ON 16.04.2019, A NOTICE WAS ALSO ISS UED TO THE ASSESSEE THROUGH RPAD. IT TRANSPIRES FROM THE RECORD THAT ON LAST 7 OCCASIONS WHEN THIS APPEAL ITA NO. 944/JP/2017 SHRI MAHENDRA SINGH CHARAN VS. ITO 2 WAS LISTED FOR HEARING, NOBODY HAS APPEARED ON BEHA LF OF THE ASSESSEE RATHER ON SEVERAL OCCASIONS THE ASSESSEE SOUGHT ADJOURNMENT O F HEARING. THUS, IT IS CLEAR THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. 3. SO IN THE CIRCUMSTANCES, 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 JUDGMENT OF THE HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKHOJI RAO HOLKAR VS. CWT [1997] 223 ITR 480, THE APPEAL O F THE ASSESSEE IS NOT ADMITTED AND IS DISMISSED IN LIMINE FOR NON PROSECU TION. ORDER PRONOUNCED IN THE OPEN COURT ON 23/04/2019. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 23/04/2019. * SANTOSH. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MAHENDRA SINGH CHARAN, BEAWAR. 2. IZR;FKHZ@ THE RESPONDENT- ITO, WARD- 2, BEAWAR. 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. 944/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR