MRS. SUMITRA DEVI,JHUNJHUNU vs. INCOME TAX OFFICER, WARD-1, JHUNJHUNU
What did the Tribunal hold?
The Tribunal, noting the assessee's consistent non-appearance and lack of interest in pursuing the appeal, decided to dismiss the appeal.
What were the facts?
The assessee's appeal was listed for hearing multiple times. Despite being granted an adjournment on a previous date and receiving a notice, the assessee failed to appear for the hearing.
What were the issues?
The primary issue was the assessee's failure to prosecute their appeal before the Tribunal.
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Cases cited in this judgment(2)Show listHide 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.
- CIT v. Multiplan India Ltd.2,267 citing38 ITD 320 · 1991 · ITAT
- Estate of Late Tukojirao Holkar v. CWT2,040 citing223 ITR 480 · 1997 · HC
Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 673/JP/2018
PER VIJAY PAL RAO, JM :
This appeal by the assessee is directed against the order dated 23RD March,
2018 of ld. CIT (A)-3, Jaipur for the assessment year 2009-10. None has appeared
on behalf of the assessee when this appeal was called for hearing repeatedly. It transpires from the record that on the last date of hearing on 20th August, 2018 the
assessee filed an application for adjournment and consequently the hearing of the
matter was fixed for today i.e. 15.10.2018. A notice was also issued to the assessee
through Registered A/D. Despite the fact that the assessee took adjournment on
the last date of hearing and was also issued notice to the assessee, nobody has
appeared on behalf of the assessee. Accordingly, we are satisfied that the assessee
is not interested in prosecution of the present appeal. In these circumstances,
2 ITA No. 673/JP/2018 Mrs. Sumitra Devi, Jhunjhunu.
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.
In the result, appeal of the assessee is dismissed.
Order is pronounced in the open court on 15/10/2018.
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:- 15/10/2018. Das/
आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
The Appellant- Mrs. Sumitra Devi Jhunjhunu. 2. The Respondent – The ITO, Ward-1, Jhunjhunu. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 673/JP/2018) vkns'kkuqlkj@ By order,
सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत
3 ITA No. 673/JP/2018 Mrs. Sumitra Devi, Jhunjhunu.
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