SHREE LALA RAM SHARMA,JAIPUR vs. ITO, JAIPUR

PDF · subscribers
ITA 822/JPR/2012Status: DisposedITAT Jaipur27 October 2017AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's appeal for want of prosecution, as the assessee did not appear and was presumed to be not interested in pursuing the appeal.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming the AO's assessment under Section 144, treating bank deposits as Long Term Capital Gain from agricultural land sale. The assessee's representative withdrew their power of attorney, and notices to the assessee were unserved.

What were the issues?

Whether the appeal can be dismissed for want of prosecution due to the assessee's non-appearance and lack of interest in pursuing the appeal.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show 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.

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 822 /JP/2012

PER SHRI KUL BHARAT, JM.

This Appeal by the Assessee i.e. ITA No. 822/JP/2012 is directed against the

order of Ld. CIT(A)-3, Jaipur dated 28.03.2011 pertaining to assessment year 2007-

08.

The Assessee has raised the following grounds of appeal:-

“1. That under the circumstances and takes of the Ld. CIT(A) has erred in fact in confirming the order of the Ld. AO, who has made assessment u/s 144 and treating the amount deposited in bank as Long Term Capital Gain, when amount so deposited was towards sale of agricultural land situated beyond 8 Kms from Urban Areas.

2.

That the appellant craves the right to add, delete, amend or abandon any of the grounds of this appeal at the time of before the actual hearing of the case.”

2 ITA No. 822/JP/2012. Shri Lala Ram Sharma, Jaipur.

2.

At the time of hearing, no one appeared on behalf of the assessee. On last

day of hearing Ld. AR of the assessee had withdrawn his power of attorney. The

Notice which sent to the assessee is returned unserved. Therefore, it is presumed

that the assessee is not interested in pursuing its appeal. Respectfully following the

decision of Delhi Bench of ITAT in the case of CIT vs. Multiplan India Ltd., 38 ITD

320 (Del.) and Hon’ble Madhya Pradesh High Court in the case of Estate of late

Tukojirao Holkar vs. CWT, 223 ITR 480 (MP), we dismiss the appeal of the assessee

for want of prosecution.

3.

In the result, appeal of the assessee in ITA No. 822/JP/2012 is dismissed.

Order pronounced in the open court on Friday, the 27th day of October 2017.

Sd/- Sd/- ( HkkxpUn ½ ( dqy Hkkjr) ( BHAGCHAND) ( KUL BHARAT ) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Jaipur Dated:- 27/10/2017. Pooja/ आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू

1.

The Appellant- Shri Lala Ram Sharma, Jaipur. 2. The Respondent- Income Tax Officer, Ware 7(4), Jaipur. 3. The CIT 4. The CIT (A) 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 822/JP/2012)

vkns'kkuqlkj@ By order,

सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत

3 ITA No. 822/JP/2012. Shri Lala Ram Sharma, Jaipur.

Recent GST High Court judgments

Search GST case law →