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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SMT DIVA SINGH, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ ITA No. 170/JP/2015
PER SHRI VIKRAM SINGH YADAV, A.M.
This is an appeal filed by the assessee against the order of the Ld.
CIT(A), Ajmer dated 07.10.2014.
No one attended on behalf of the assessee. Ld DR is heard. In terms of
the adjournment application signed by Mr. K.K. Goyal received by the
Registry, it is stated that Shri C.M. Gupta who had been conducting the
income tax matter including the subject appeal was seriously affected by
VIDAL disease and he has been advised to take complete bed rest. It was
ITA No. 130/JP/16 Ravi Poddar, C-17, SJS Highway, Bani Park Vs. ACIT, Circle-3, Jaipur accordingly requested that hearing in the matter may kindly be adjourned for
at least a month. From perusal of the records, it is noted that the appeal has
been filed on 27.02.2015 and after removing the defects, it was list for hearing on 1st January, 2016. Thereafter, at the request of the AR, the matter
was adjourned to 09.03.2016, 28.04.2016, 27.05.2016, 08.07.2016,
11.08.2016, 15.11.2016, and has now come up for hearing today. In each of
the adjournment applications filed by the ld AR, it is noted that the reason for
seeking adjournment has been stated to be unavailability of the Ld. AR on
account of his medical condition. However, there is nothing on record in terms
of affidavit and/medical certificate in support of the adjournment petitions
which have been filed, from time to time. Further, there is no material which
is available on record to decide the matter on merit. In light of that, it seems
that adequate opportunity has been granted to the assessee from time to
time, however the matter has not been represented before the Bench and it
seems that no useful purposes would be served in adjourning the matter any
further. Following the decision of Delhi Bench of ITAT in the case of CIT vs.
Multiplan India (P) Ltd., (1991) 38 ITD 320 and also 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), the adjournment application is rejected and
the appeal of the assessee is dismissed in limine, with a liberty to seek a recall
on demonstrating reasonable cause.
In the result the appeal filed by the assessee is dismissed.
ITA No. 130/JP/16 Ravi Poddar, C-17, SJS Highway, Bani Park Vs. ACIT, Circle-3, Jaipur
Order pronounced in the open court on 24/03/2017.
Sd/- Sd/- (DIVA SINGH) (VIKRAM SINGH YADAV) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Jaipur Dated:- 24/ 03/2017. *SANJEEV* आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
vihykFkhZ@The Appellant- Shri Narendra Kumar Chaturvedi, C/o. C.M. 1. Gupta, Tax-Consultants, D-6, Station Road, HINDAUN CITY-322230. 2. izR;FkhZ@ The Respondent- The Income-Tax Officer, Ward-3, Sawai Madhopur. 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 5. xkMZ QkbZy@ Guard File (ITA No.170/JP/2015) 6.
vkns'kkuqlkj@ By order,
सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत