ABDUL BUBIN, Jaipur V. ITO, Jaipur

MA 7/JPR/2012

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3629 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 7 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DR DHK

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 VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM M.A. NO.7/JP/2012 (ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 354/JP/2011) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2004-05 SHRI ABDUL MUBIN JAIPUR CUKE VS. THE ITO WARD- 5(4), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AARPA 5206 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE (A DJOURNMENT APPLICATION REJECTED) JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA, JCIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 09/10/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16 /10/2015 VKNS'K@ ORDER PER VIKRAM SINGH YADAV, AM THE ASSESSEE HAS FILED A MISCELLANEOUS APPLICATION AGAINST ITAT EX-PARTE ORDER DATED 25-01-2012 PRAYING THEREIN TO RESTORE THE APPEAL FOR AFRESH HEARING. 2.1 DURING THE COURSE OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, AN ADJOURNMENT APPLICATION WAS SUBMITTED BY THE LD. AR OF THE ASSESSEE ON 8-10-2015 PRAYING THEREIN AS UNDER:- MA NO. 7/JP/2012 SHRI ABDUL MUBIN VS. ITO WARD- 5 (4) , JAIPUR 2 WE REQUEST FOR YOUR KIND FAVOUR TO KIND ALLOW US AN ADJOURNMENT AS SHRI S.K. SHARMA,CA/A/R WHO IS DEALI NG WITH THE MATTER IS BUSY IN AUDIT WORK DUE TO EXTEND ED DATE OF AUDIT. IN SUCH CIRCUMSTANCES, HE IS UNABLE TO APPEA R BEFORE HON'BLE TRIBUNAL. WE SHALL BE GRATEFUL AND FEEL OB LIGED IF YOUR GOODSELF CONSIDER OUR REQUEST AND ACCEPT THE S AME.. 2.2 ON THE OTHER HAND, THE LD. DR OBJECTED TO THE M ISCELLANEOUS APPLICATION. 2.3 WE HAVE HEARD THE LD. DR AND PERUSED THE MATERI AL AVAILABLE ON RECORD. WE FIND FROM THE RECORDS THAT THE LD. AR OF THE ASSESSEE HAS EARLIER SOUGHT ADJOURNMENTS ON FOLLOWING DATES ON S OME PRETEXT OR THE OTHERS I.E. 27-04-2012, 19-09-2014, 27-03-2015, 15 -05-2015, 22-05-2015 AND 19-10-2015. IN SPITE OF GIVING VARIOUS OPPORTUNITIES TO THE ASS ESSEE FOR APPEARING BEFORE THE BENCH, IT APPEARS THAT THE ASSESSEE IS N OT SERIOUS AND INTERESTED TO PURSUE THE MATTER. FURTHER THE REASONS GIVEN IN THE APPLICATION FOR SEEKING ADJOURNMENT FROM TODAYS HEARING HAS BEEN P ERUSED AND IS NOT ACCEPTABLE TO THE BENCH FOR THE SIMPLE REASON THAT EXTENSION OF DEADLINE FOR COMPLETING THE AUDIT AND THE LD. AR BUSY IN COM PLETING THE AUDIT WORK MA NO. 7/JP/2012 SHRI ABDUL MUBIN VS. ITO WARD- 5 (4) , JAIPUR 3 CANNOT FORM THE BASIS FOR THE TRIBUNAL TO REARRANGE ITS WORKING ESPECIALLY IN LIGHT OF HUGE PENDENCY. THEREFORE, WE HAVE NO OT HER ALTERNATIVE EXCEPT TO DISMISS THE MISCELLANEOUS APPLICATION OF THE ASS ESSEE. 3.0 IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 /10/2015 . SD/- SD/- VKJ-IH-RKSYKUH FOE FLAG ;KNO (R.P.TOLANI) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16 /10/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ABDUL MUBIN, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 5 (4),JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A) 4. VK;DJ VK;QDR@ CIT 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (MA NO.7/JP/2012) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR