SANJEEV BROTHERS,JAIPUR vs. INCOME TAX OFFICER, WARD-3-5, JAIPUR
What did the Tribunal hold?
The Tribunal noted that the assessee had not appeared on multiple occasions and appeared to be uninterested in pursuing the appeal. Therefore, the appeal was dismissed in limine.
What were the facts?
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2012-13. The assessee did not appear for the hearing, nor did they file an adjournment application.
What were the issues?
The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.
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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. 731/JP/2017
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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. 731/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Sanjeev Brothers The ITO, Vs. C-10 Vaishali Nagar, Ward-3(5), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AASFS 6387 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri J.C. Kulhari (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 26/09/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 26/09/2018 vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-I, Jaipur dated 21.07.2017 for the Assessment Year 2012-13.
None has appeared on behalf of the assessee nor any adjournment application was filed. In the past also, the matter was adjourned in number of occasions. It is thus apparent that the assessee is not interested in pursuing the present appeal. So in the circumstances, following the decision of Delhi Bench of ITAT in the case
ITA No. 731/JP/2017 2 Sanjeev Brothers vs. ITO 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.
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 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 26/09/2018.
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:- 26/09/2018. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Sanjeev Brothers, Jaipur. 2. izR;FkhZ@ The Respondent- ITO, Ward- 3(5), 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. 731/JP/2017} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत
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