PRIYANKA GUPTA, Jaipur V. ITO, Jaipur

MA 140/JPR/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6479 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• Assessee Lawyers: M IQBAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH HKKXPAN] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, A M M.A. NO. 140/JP/2017 (ARISING OUT OF ITA NO. 236/JP/2016) FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2010-11 PRIYANKA GUPTA, B-234, GITANJALI SITARAMPURI, HIDA KI MORI, SURAJPOLE, RAMGANJ, JAIPUR. CUKE VS. ITO, WARD 5(4), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AETPG 2124 G VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI M. IQBAL (ADV) JKTLO DH VKSJ LS @ REVENUE BY : SHRI J.C. KULHARI (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 06/04/2018 MN?KKS'K.KK DH RKJH[ K @ DATE OF PRONOUNCEMENT: 09/04/2018 VKNS'K @ ORDER PER: BHAGCHAND, A.M. THE ASSESSEE HAS FILED THE PRESENT MISC. APPLICATIO N ON 22/09/2017 AGAINST THE ORDER OF THE ITAT, JAIPUR BEN CH, JAIPUR DATED 04/10/2016 PASSED IN ITA NO. 236/JP/2016 FOR THE AS SESSMENT YEAR 2011-11. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL VIDE ITA NO. 236/JP/2016 FOR THE ASSESSMENT YEAR 2010-11 AGAINST THE ORDER O F LEARNED CIT(A)-5, M.A. NO. 140/JP/2017 PRIYANKA GUPTA VS ITO 2 JAIPUR DATED 08/12/2015. THIS BENCH OF THE ITAT, JAIP UR HAS DECIDED THE APPEAL IN ABSENCE OF THE ASSESSEE BY APPLYING D ECISION OF DELHI BENCH OF ITAT IN THE CASE OF CIT VS MULTIPLAN INDIA ( P) LTD. (1991) 38 ITD 320 AND DISMISSED THE ASSESSEES APPEAL. 3. THE BENCH HAVE HEARD BOTH THE SIDES ON THIS ISSUE . THIS MISC. APPLICATION IS DELAYED FILING BY 129 DAYS AND FOR WH ICH THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY. IN T HE CONDONATION APPLICATION, THE ASSESSEE HAS STATED THAT AFTER REC EIVING THE ORDER, THE SAME WAS SENT TO THE OFFICE OF THE COUNSEL. HE WAS AWA Y FROM THE JAIPUR AND IT GOT MISPLACED BY OFFICE STAFF AND ONL Y RECENTLY RE-CONTACTED THE COUNSEL. THERE IS NO PROVISION IN LAW TO CONDONE THE DELAY IN FILING M.A. HENCE, THIS MISC. APPLICATION IS HEREBY DISMIS SED. 4. IN THE RESULT, THE PRESENT MISC. APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09/04/2018. SD/- SD/- FOT; IKY JKO HKKXPAN (VIJAY PAL RAO) (BHAGCHAND) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ TK;IQJ TK;IQJ TK;IQJ @ @@ @ JAIPUR FNUKAD @ DATED:- 09 TH APRIL, 2018. *RANJAN M.A. NO. 140/JP/2017 PRIYANKA GUPTA VS ITO 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SMT. PRIYANKA GUPTA, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 5(4), JAIPUR. 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 (M.A. 140/JP/2017) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR