SARAF EXPORT PALACE,CHURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

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ITA 776/JPR/2017Status: DisposedITAT Jaipur04 April 2018AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee was not serious in pursuing the appeal, having abused the indulgence shown. Therefore, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the CIT(A) order for AY 2010-11. The appeal was listed for hearing multiple times, and adjournments were granted. On the final hearing date, the assessee neither appeared nor filed an adjournment application.

What were the issues?

Whether the appeal should be dismissed for non-prosecution when the assessee fails to appear for hearings despite multiple adjournments.

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, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 776/JP/2017

Hearing: 03/04/2018Pronounced: 04/04/2018

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy 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. 776/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke M/s Saraf Export Palace ACIT, Vs. RIICO Industrial Area, Circle- Jhunjhunu Sardarshahar, Distt. Churu LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABMFS0322G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Seema Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 03/04/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 04/04/2018 vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the assessee against the order of ld. CIT(A)-3, Jaipur dated 18.08.2017 for the assessment year 2010-11.

2.

The matter was listed for hearing on 01.01.2018, then on 13.02.2018 and on each of these dates, adjournment was sought and granted by the Bench. The matter has again come up for hearing today. Notice was served on the assessee, however, none appeared on behalf of the assessee nor any adjournment application was filed. The indulgence shown by the Coordinate Benches and the trust in the

2 ITA No. 776/JP/2017 M/s Saraf Export Palace, Churu vs. ACIT, Jhunjhunu assessee to put its best foot, it seem has been abused. It therefore, appears that the assessee is not serious in pursuing its case. 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 and by giving an undertaking that it shall not abuse the time of the Court.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court on 04/04/2018.

Sd/ Sd/- ¼fot; ikWy 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:- 04/04/2018. *Ganesh Kr. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- M/s Saraf Export Palace, Churu 2. izR;FkhZ@ The Respondent- ACIT, Jhunjhunu 3. vk;dj vk;qDr@ CIT

3 ITA No. 776/JP/2017 M/s Saraf Export Palace, Churu vs. ACIT, Jhunjhunu 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { ITA No. 776/JP/2017} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत

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