SHYAM AVTAR GUPTA HUF,BEAWAR vs. ITO, BEAWAR

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ITA 681/JPR/2015Status: DisposedITAT Jaipur11 October 2017AY 2009-102 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, following precedents, decided that the appeal was not admitted and was dismissed in limine for non-prosecution due to the assessee's failure to appear.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The assessee had previously sought an adjournment, and despite being notified of the next hearing date, failed to appear again.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee, leading to its dismissal.

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 (SMC

Before: SHRI VIJAY PAL RAOvk;dj vihy la-@ITA No. 681/JP/2015

Hearing: 11/10/2017Pronounced: 11/10/2017

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 681/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Shyam Avtar Gupta (HUF) The ITO, Vs. Prop. M/s Yash Enterprises, Ward-1, Firoz Complex, Ajmer Road, Beawar. Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJHS4798G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Smt. Poonam Rai (DCIT) lquokbZ dh rkjh[k@ Date of Hearing : 11/10/2017 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 11/10/2017 vkns'k@ ORDER

PER: VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order of ld. CIT(A) dated 28.05.2015 for the A.Y. 2009-10. 2. None has appeared on behalf of the assessee when this appeal was called for hearing. It transpires from the record that on the last date of hearing the ld. AR of the assessee sought adjournment vide letter dated 11.09.2017 and the hearing of the case was accordingly adjourned to 11.10.2017 i.e. today. Despite the next date was duly noted by the

2 ITA 681/JP/15_ Shyam Avtar Gupta Vs. ITO, Beawar assessee vide acknowledgment on record, none has appeared on behalf

of the assessee nor any request of adjournment has been filed. Therefore,

it is apparent that the assessee is not interested in perusing and

prosecution of the present appeal.

3.

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 not admitted and is dismissed in limine for non

prosecution as pronounced in the open Court on 11/10/2017.

Sd/- ¼ fot; iky jko ½ (VIJAY PAL RAO) U;kf;d lnL; @Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 11/10/2017 *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Shyam Avtar Gupta (HUF) 1. Prop. M/s Yash Enterprises, Firoz Complex, Ajmer Road, Beawar. izR;Fkh@ The Respondent- The ITO, Ward-1, Beawar. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 681/JP/15) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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