What did the Tribunal hold?

The Tribunal decided that the assessee did not show sufficient interest in pursuing the appeals. Following precedents, the Tribunal dismissed the appeals.

The appeals were filed by the assessee, Rajasthan Financial Corporation, against the orders of the CIT(A) for assessment years 2006-07 and 2010-11. The assessee did not appear for the hearing despite notice being sent.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing, indicating a lack of interest in pursuing the appeal.

ACIT vs Rajasthan Rajya Sahkari Kraya… | ITAT Jaipur 2018

Income Tax Appellate Tribunal, JAIPUR BENCHES , JAIPUR

Before: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 354 /JP/2016

Hearing: 01/12/2016

Heard together (2 matters)

ITA No. 354 /JP/2016

ITA No. 355/JP/2016

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 354 /JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2006-07 cuke Rajasthan Financial Corporation The ACIT Vs. Udyog Bhawan, Tilak Marg, Jaipur Circle- 6, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR2385 J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 355/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke Rajasthan Financial Corporation The ITO Vs. Udyog Bhawan, Tilak Marg, Jaipur Ward- 6 (2),Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCR2385 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: None jktLo dh vksj ls@ Revenue by :Shri Anil Kumar, CIT- DR lquokbZ dh rkjh[k@ Date of Hearing : 01/12/2016 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 01 /12/2016 vkns'k@ ORDER PER BHAGCHAND, AM निधार्रण वषर् 2006&07 ओर 2010&11 हेतु वि}ान आयकर आयुक्त ¼अपील½] t;iqj &2 ds vkns’k fnukad 27-01-2016 ds fo:) fu/kkZfjfr }kjk ;g vihysa nkf[ky dh xbZ gSa A

2 ITA No. 354/JP/2016 M/s. Rajasthan Financial Corporation vs. ACIT, Circle- 6, Jaipur . 2- अधिकरण }ारा सुनवाइर् की सूचना प्रेषित किये जाने के बावजूद भी मामले dh lquokbZ ds le; fu/kkZfjfr dh vksj ls dksbZ izfrfuf/kRo ugha gqvk A blls ,slk izrhr gksrk gS fd fu/kkZfjfr vius ekeys dh lquokbZ esa i;kZIr :fp ugha j[krkA bu ifjfLFkfr;ksa esa vk;dj vk;qDr cuke eYVhIykWu bafM;k ¼izk-½fyfe- @1991] 38 आइर्टीडी 320 के मामले में आयकर अपीलीय अधिकरण की दिल्ली U;k;ihB ds fu.kZ; rFkk LoxhZ; Jh rqdksthjko gksYdj dh lEink cuke /ku dj vk;qDr 223 vkbZ Vh vkj 480 ds ekeys esa ekuuh; e/; izns’k mPp U;k;ky; ds fu.kZ; dk lEekuiwoZd vuqlj.k djrs gq,] fu/kkZfjfr dh vihysa Lohdkj ugha dh tkrh rFkk fnukad 01-12-2016 dks U;k;ky; esa lkoZtfud :Ik ls dh xbZ mn~?kks"k.kk ds vuqlkj bls izkjEHk esa gh fujLr fd;k tkrk gSaA Sd/- Sd/- ¼dqy Hkkjr½ ¼HkkxpUn½ (Bhagchand) (KUL BHARAT) U;kf;d lnL; /Judicial Member ys[kk lnL;@Accountant Member

Tk;iqj@Jaipur fnukad@Dated:- 01/12/ 2016 *Mishra आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@TheAppellant- M/s.Rajasthan Financial Corporation, Jaipur 1. izR;FkhZ@ The Respondent- The ACIT, Circle- 6,/ ITO Ward- 6(2) Jaipur 2. 3. vk;dj vk;qDr¼vihy½@ CIT(A). vk;dj vk;qDr@ CIT, 4. 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत xkMZ QkbZy@ Guard File (ITA No. 354 & 355/JP/2016) 6. vkns'kkuqlkj@ By order, सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. RAJASTHAN RAJYA SAHKARI KRAYA VIKRAYA SANGH LTD., JAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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