SHRI AJAY KUMAR GUPTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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ITA 143/JPR/2018Status: DisposedITAT Jaipur20 December 2018AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal in limine due to non-appearance and lack of interest. The assessee was granted liberty to seek recall of the order if they wished to pursue the appeal further, by providing reasons for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing multiple times, and on the scheduled date, neither the assessee nor their representative appeared, nor was an adjournment application filed. This indicated a lack of interest from the assessee in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's persistent non-appearance and lack of interest in pursuing the appeal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, JAIPUR BENCHES ”B”, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 143/JP/2018

Hearing: 20/12/2018Pronounced: 20/12/2018

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ”B”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 143/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Shri Ajay Kumar Gupta The DCIT, Vs. D-160, Ganga Path, Kabir Marg, Circle-3, Banipark, Jaipur (Raj.) Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBPG 8729 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (date was noted) jktLo dh vksj ls@ Revenue by : Shri Ashok Khana (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 20/12/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 20/12/2018 vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A), Jaipur dated 01.01.2018 for the Assessment Year 2014-15.

2.

The matter has been adjourned on number of occasions at the request of the assessee in the past and the matter has again come up for hearing for the above scheduled date of hearing. None has appeared on behalf of the assessee nor was any adjournment

ITA No. 143/JP/2018 2 Shri Ajay Kumar Gupta vs. DCIT

application filed inspite of noting the scheduled date of hearing. It is

thus apparent that the assessee is not interested in pursuing

prosecution of the present appeal. So in the 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, the appeal of the assessee is dismissed in

limine.

3.

Before parting, it is appropriate to state that in case the assessee

is serious in pursuing its appeal filed, then it would be at liberty if so

advised to pray for a recall of this order by moving an appropriate

application stating the explicit reasons for non-appearance and by

giving an undertaking that it shall not abuse the time of the Tribunal.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court on 20/12/2018.

Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vijay Pal Rao) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 20/12/2018. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Ajay Kumar Gupta, Jaipur.

ITA No. 143/JP/2018 3 Shri Ajay Kumar Gupta vs. DCIT 2. izR;FkhZ@ The Respondent- DCIT, Circle- 3, 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. 143/JP/2018} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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