SMT. VIMLA MEHTA, BHILWARA V. INCOME TAX OFFICER, AJMER

ITA 955/JPR/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2207 (ITAT-JAIPUR)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: POONAM ROY DCIT DHK
• Keywords: Principle of natural justice

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH HKKXPAN] YS[KK LNL; ] DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 955/JP/2017 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2013-14 VIMLA MEHTA, W/O- NARENDRA KUMAR MEHTA, 11, KANCHIPURAM, BHILWARA. CUKE VS. INCOME TAX OFFICER, WARD 2(1), AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AGLPM 4431 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. POONAM ROY (DCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10/01/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 10/01/2018 VKNS'K@ ORDER PER: BHAGCHAND, A.M. THIS IS THE APPEAL FILED BY THE ASSESSEE EMANATES F ROM THE ORDER OF THE LD. CIT(A), AJMER DATED 11/09/2017 FOR THE A.Y. 2013-14, WHEREIN THE ASSESSEE HAS RAISED FOLLOWING GROUNDS OF APPEAL:- 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE A.O. HAS ERRED IN AND LD. CIT(A) HAS ERRED IN CONFIRMING PENALTY OF RS. 2 5,000/- U/S 271A AND THE PENALTY BEING UNLAWFUL, AGAINST THE SPIRIT OF LAW AND NATURAL JUSTICE AND THE SAME IS REQUIRED TO BE DELETED. 2. THE APPELLANT CRAVES LEAVE TO ADD, AMEND, ALTER, VARY AND OR WITHDRAW ANY OF OR ALL THE ABOVE GROUNDS OF APPEAL WITH THE PRIOR PERMISSION OF THE CHAIR. ITA 955/JP/2017_ VIMLA MEHTA VS ITO 2 2. AT THE TIME OF HEARING, NO ONE HAS APPEARED ON B EHALF OF THE ASSESSEE. FROM THIS, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED TO PURSUE HER CASE. SO IN THE CIRCUMSTANCES, FOLLOWING THE DECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), TH E APPEAL OF THE ASSESSEE IS NOT ADMITTED AND IS DISMISSED AS LIMINE . 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10/01/2018. SD/- HKKXPAN (BHAGCHAND) YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 TH JANUARY, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. VIMLA MEHTA, BHILWARA. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 2(1), AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 955/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR