JAIPUR MINERAL DEVELOPMENT SYNDICATE PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 724/JP/2019
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 724/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Jaipur Mineral Development Syndicate The DCIT, Vs. Pvt. Ltd., Circle-2, Golcha Trade Centre, M.I. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCJ 0074 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (ACIT) a lquokbZ dh rkjh[k@ Date of Hearing : 17/08/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 31/08/2021 vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M.
This is an appeal filed by the assessee against the order of ld. CIT(A)-I, Jaipur dated 08.02.2019 challenging the sustenance of levy of penalty U/s 271B of the IT Act pertaining to assessment year 2014-15.
Hearing was conducted through Video conferencing due to Covid- 19 pandemic prevailing in the Country. None has appeared on behalf of the assessee. Given that the appeal has been filed way back in May, 2019 and has been adjourned on number of occasions, it was decided not to adjourn the matter any further as the sufficient opportunities
ITA No. 724/JP/2019 2 Jaipur Mineral Development Syndicate Pvt. Ltd vs. DCIT
have been provided to the assessee and it seems that the assessee is not interested in pursuing its present appeal.
At the outset, it is noted that the delay in filing the present appeal by 41 days. There is nothing on record in terms of explanation furnished by the assessee as to the reasons which has resulted in such a delay in filing the present appeal. Therefore, in absence of any explanation on record explaining the reasons for the delay in filing the present appeal by 41 days, the appeal is dismissed in limine as barred by limitation.
At the same time, the assessee is at liberty if so advised to come forward with the requisite explanation and to file an affidavit explaining the reasons for delay in filing the present appeal and seeking recall of the present order which will be considered by the Bench as per law.
In the result, the appeal of the assessee is dismissed in light of aforesaid directions.
Order pronounced in the open Court on 31/08/2021. Sd/- Sd/- ¼ lanhi xkslkbZ ½ ¼foØe flag ;kno½ (Sandeep Gosain) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 31/08/2021. *Santosh
ITA No. 724/JP/2019 3 Jaipur Mineral Development Syndicate Pvt. Ltd vs. DCIT आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Jaipur Mineral Development Syndicate Pvt. Ltd., Jaipur. 2. izR;FkhZ@ The Respondent- DCIT, Circle-2, Jaipur. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { ITA No. 724/JP/2019} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत
