M/S RAJ RAJESHWAR ENTERPRISES PVT. LTD,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AJMER

PDF · subscribers
ITA 541/JPR/2018Status: DisposedITAT Jaipur16 January 2019AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee was not interested in prosecuting the appeal. Following established precedents, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2013-14. Despite due service of notice, no one appeared on behalf of the assessee for the hearing.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to the dismissal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM

This appeal by the assessee is directed against the order dated 15th January, 2018 of ld. CIT (A), Ajmer for the assessment year 2013-14. None has appeared on behalf of the assessee despite the fact that the notice of hearing was duly served on the assessee vide acknowledgement on record. Accordingly, we are satisfied that the assessee is not interested in prosecution of the present appeal. In these 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 (MP), we dismiss the appeal of the assessee for want of prosecution.

2.

In the result, appeal of the assessee is dismissed.

Order is pronounced in the open court on 16/01/2019.

Sd/- Sd/- (foØe flag ;kno) (fot; iky jkWo ½ (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Jaipur Dated:- 16/01/2019. Das/

आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

Recent GST High Court judgments

Search GST case law →