MAPSOR ADVERTISING & EVENT P LTD.,JAIPUR vs. ITO, JAIPUR

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ITA 706/JPR/2013Status: DisposedITAT Jaipur21 March 2018AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal for want of prosecution. This decision was based on the assessee's failure to appear and comply with previous directions.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. This was despite the previous adjournment granted at the assessee's request and a requirement to file paper books. The Tribunal was satisfied that the assessee was not interested in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-prosecution and failure to comply with procedural requirements.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 706/JP/2013

Hearing: 20.03.2018

PER SHRI VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 1ST May, 2013 of ld. CIT (A)-I, Jaipur for the assessment year 2009-10. None has appeared on behalf of the assessee when this appeal was called for hearing despite the fact that on the last date of hearing, the hearing was adjourned at the request of the ld. A/R of the assessee. The assessee was also required to file two sets of paper books. However, neither the assessee has complied with the earlier directions nor anybody has appeared on behalf of the assessee nor any request for adjournment has been filed. Accordingly, we are satisfied that the assessee is not interested in prosecution of the present appeal. In these 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

2 ITA NO. 706/JP/2013 M/s. Mapsor Advertising & Event Pvt. Ltd., Jaipur.

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. 4. In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 23/03/2018.

Sd/- Sd/- ¼ HkkxpUn½ ¼ fot; iky jkWo ½ (BHAGCHAND) ( VIJAY PAL RAO ) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 23/03/2018. das/ आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- M/s. Mapsor Advertising & Event P. Ltd., Jaipur. 2. izR;FkhZ@ The Respondent- The ITO Ward 2(2), 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. 706/JP/2013} vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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